https://www.taxtmi.com/caselaws?id=153121 Revision of an appellate order under the Tamil Nadu General Sales Tax Act is barred once that order has been made the subject of an effective appeal before the Tribunal. The statutory restriction applies to the order as a whole, preventing the revisional authority from separating individual assessment items for revision; the Tribunal's enhancement power also removes any basis for parallel revision. This differs from the Tamil Nadu Agricultural Income-tax Act, under which revision is barred only while an appeal is pending and may revive after its disposal. The differing statutory language therefore creates no conflict between the two legal positions. en-us Tue, 21 Aug 1979 00:00:00 +0530 Wed, 17 Jul 2013 16:56:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153121 Revision of an appellate order under the Tamil Nadu General Sales Tax Act is barred once that order has been made the subject of an effective appeal before the Tribunal. The statutory restriction applies to the order as a whole, preventing the revisional authority from separating individual assessment items for revision; the Tribunal's enhancement power also removes any basis for parallel revision. This differs from the Tamil Nadu Agricultural Income-tax Act, under which revision is barred only while an appeal is pending and may revive after its disposal. The differing statutory language therefore creates no conflict between the two legal positions. Case-Laws VAT and Sales Tax Tue, 21 Aug 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153121