https://www.taxtmi.com/caselaws?id=156462 Section 20(2-A) of the Andhra Pradesh General Sales Tax Act, 1957 bars revision only where the same issue has been decided in relation to the relevant assessment; a Tribunal ruling for another assessment year does not create a res judicata bar, so revisional jurisdiction was not excluded on that ground. However, surcharge under section 6-B could not be imposed by revising the Deputy Commissioner's order when surcharge had already been levied in reassessment and the appellate order setting aside that reassessment remained operative. The Commissioner also could not use revision of the Deputy Commissioner's order to levy additional tax under section 5-A after the original assessment had become time-barred for revision. The revision notice was therefore interdicted on jurisdictional grounds. en-us Wed, 17 Oct 1990 00:00:00 +0530 Thu, 19 Sep 2013 18:38:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156462 Section 20(2-A) of the Andhra Pradesh General Sales Tax Act, 1957 bars revision only where the same issue has been decided in relation to the relevant assessment; a Tribunal ruling for another assessment year does not create a res judicata bar, so revisional jurisdiction was not excluded on that ground. However, surcharge under section 6-B could not be imposed by revising the Deputy Commissioner's order when surcharge had already been levied in reassessment and the appellate order setting aside that reassessment remained operative. The Commissioner also could not use revision of the Deputy Commissioner's order to levy additional tax under section 5-A after the original assessment had become time-barred for revision. The revision notice was therefore interdicted on jurisdictional grounds. Case-Laws VAT and Sales Tax Wed, 17 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156462