https://www.taxtmi.com/caselaws?id=152188 Later judicial clarification of export-sale exemption under section 5(1) of the Central Sales Tax Act and article 286(1)(b) could support revision under section 20 of the Andhra Pradesh General Sales Tax Act where an earlier assessment became inconsistent with the settled legal position. The Court treated the later Supreme Court exposition as a reaffirmation of the existing rule, not a new principle, and therefore held that revisional power was not barred on that ground. It also held that section 20(2-A) did not import res judicata across assessment years: a Tribunal ruling or pending appeal for one year did not preclude revision for other years. The revisional notices were upheld. en-us Fri, 05 Nov 1976 00:00:00 +0530 Wed, 26 Jun 2013 12:38:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152188 Later judicial clarification of export-sale exemption under section 5(1) of the Central Sales Tax Act and article 286(1)(b) could support revision under section 20 of the Andhra Pradesh General Sales Tax Act where an earlier assessment became inconsistent with the settled legal position. The Court treated the later Supreme Court exposition as a reaffirmation of the existing rule, not a new principle, and therefore held that revisional power was not barred on that ground. It also held that section 20(2-A) did not import res judicata across assessment years: a Tribunal ruling or pending appeal for one year did not preclude revision for other years. The revisional notices were upheld. Case-Laws VAT and Sales Tax Fri, 05 Nov 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152188