https://www.taxtmi.com/caselaws?id=151608 The High Court's review power under section 22(7)(a) of the Andhra Pradesh General Sales Tax Act, 1957, was confined to pre-existing facts that were not before the Court when the revisional order was made. A later Supreme Court decision was not treated as such a fact, because the provision did not authorise review on the basis of subsequent legal developments or a fresh view of the law. The Court distinguished the broader language of section 34(1)(b) of the Indian Income-tax Act, 1922, and held that its reference to "information" could not be imported into section 22(7)(a). en-us Thu, 10 Mar 1977 00:00:00 +0530 Fri, 07 Jun 2013 18:09:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151608 The High Court's review power under section 22(7)(a) of the Andhra Pradesh General Sales Tax Act, 1957, was confined to pre-existing facts that were not before the Court when the revisional order was made. A later Supreme Court decision was not treated as such a fact, because the provision did not authorise review on the basis of subsequent legal developments or a fresh view of the law. The Court distinguished the broader language of section 34(1)(b) of the Indian Income-tax Act, 1922, and held that its reference to "information" could not be imported into section 22(7)(a). Case-Laws VAT and Sales Tax Thu, 10 Mar 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151608