https://www.taxtmi.com/caselaws?id=156654 Revisional power exercised on the ground that an assessment was illegal or improper is governed by the shorter four-year limitation under section 14(4-A) of the Andhra Pradesh General Sales Tax Act, 1957 unless there is a finding that the dealer failed to disclose turnover or particulars correctly; here no such finding was recorded, so the revisional order was time-barred and unsustainable under section 14(4). The revision also could not be upheld under section 20(2) because no fresh material was shown before the revisional authority and the true nature of the exercise remained unchanged. The Tribunal's order was affirmed and the revision petition failed. en-us Wed, 26 Feb 1992 00:00:00 +0530 Mon, 23 Sep 2013 14:07:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156654 Revisional power exercised on the ground that an assessment was illegal or improper is governed by the shorter four-year limitation under section 14(4-A) of the Andhra Pradesh General Sales Tax Act, 1957 unless there is a finding that the dealer failed to disclose turnover or particulars correctly; here no such finding was recorded, so the revisional order was time-barred and unsustainable under section 14(4). The revision also could not be upheld under section 20(2) because no fresh material was shown before the revisional authority and the true nature of the exercise remained unchanged. The Tribunal's order was affirmed and the revision petition failed. Case-Laws VAT and Sales Tax Wed, 26 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156654