https://www.taxtmi.com/caselaws?id=156686 Section 34(2)(b) bars revisional action once an Appellate Assistant Commissioner's order has been made the subject of an appeal to the Sales Tax Appellate Tribunal. The statutory prohibition applies to the entire order and is not confined to the specific grounds raised in the appeal. The order cannot be split into separate parts to preserve revisional jurisdiction over unappealed issues. In effect, the revenue authority cannot exercise revision and the Tribunal's appellate jurisdiction simultaneously over the same order, and any revision taken after the appeal is filed is invalid. en-us Thu, 04 Jul 1991 00:00:00 +0530 Mon, 23 Sep 2013 16:13:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156686 Section 34(2)(b) bars revisional action once an Appellate Assistant Commissioner's order has been made the subject of an appeal to the Sales Tax Appellate Tribunal. The statutory prohibition applies to the entire order and is not confined to the specific grounds raised in the appeal. The order cannot be split into separate parts to preserve revisional jurisdiction over unappealed issues. In effect, the revenue authority cannot exercise revision and the Tribunal's appellate jurisdiction simultaneously over the same order, and any revision taken after the appeal is filed is invalid. Case-Laws VAT and Sales Tax Thu, 04 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156686