https://www.taxtmi.com/caselaws?id=153121 Section 34 of the Tamil Nadu General Sales Tax Act, 1959 is explained as imposing an absolute bar on revisional jurisdiction once an order of the Appellate Assistant Commissioner has been made the subject of an appeal to the Appellate Tribunal. The text states that the order cannot be split into separate parts for revision and that the existence of appellate proceedings prevents parallel revision. It also distinguishes this position from the Tamil Nadu Agricultural Income-tax Act, 1955, where the statutory bar applies only during pendency of the appeal and may revive after disposal. The note therefore turns on differing statutory language and its effect on revisional power. 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 Section 34 of the Tamil Nadu General Sales Tax Act, 1959 is explained as imposing an absolute bar on revisional jurisdiction once an order of the Appellate Assistant Commissioner has been made the subject of an appeal to the Appellate Tribunal. The text states that the order cannot be split into separate parts for revision and that the existence of appellate proceedings prevents parallel revision. It also distinguishes this position from the Tamil Nadu Agricultural Income-tax Act, 1955, where the statutory bar applies only during pendency of the appeal and may revive after disposal. The note therefore turns on differing statutory language and its effect on revisional power. Case-Laws VAT and Sales Tax Tue, 21 Aug 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153121