https://www.taxtmi.com/caselaws?id=155861 Where a revision is barred because an appeal lies under the Rajasthan Sales Tax Act, 1954, the revisional authority cannot issue ancillary directions affecting the appellate process. Time spent in pursuing an incompetent revision cannot be excluded by that authority for computing limitation for a future appeal; that question belongs to the appellate authority. The authority also cannot direct that a stay order passed in the incompetent revision continue until disposal of the appeal, because any interim relief granted in proceedings beyond jurisdiction cannot be extended after dismissal. Such ancillary directions were held invalid as beyond jurisdiction. en-us Mon, 22 Aug 1988 00:00:00 +0530 Mon, 09 Sep 2013 16:11:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155861 Where a revision is barred because an appeal lies under the Rajasthan Sales Tax Act, 1954, the revisional authority cannot issue ancillary directions affecting the appellate process. Time spent in pursuing an incompetent revision cannot be excluded by that authority for computing limitation for a future appeal; that question belongs to the appellate authority. The authority also cannot direct that a stay order passed in the incompetent revision continue until disposal of the appeal, because any interim relief granted in proceedings beyond jurisdiction cannot be extended after dismissal. Such ancillary directions were held invalid as beyond jurisdiction. Case-Laws VAT and Sales Tax Mon, 22 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155861