https://www.taxtmi.com/caselaws?id=157819 A revisional order withdrawing tax exemptions was time-barred because the statutory four-year period for revision under the Andhra Pradesh General Sales Tax Act and the relevant Rules had expired, and the order was made nearly seven years after assessment. The saving provision for giving effect to a finding or direction did not apply because the revision was not made for that purpose. The provision suspending limitation during stay or pending proceedings also did not apply because no qualifying stay or proceeding existed. The revisional order was therefore unsustainable. en-us Tue, 18 Oct 1994 00:00:00 +0530 Thu, 10 Oct 2013 18:44:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157819 A revisional order withdrawing tax exemptions was time-barred because the statutory four-year period for revision under the Andhra Pradesh General Sales Tax Act and the relevant Rules had expired, and the order was made nearly seven years after assessment. The saving provision for giving effect to a finding or direction did not apply because the revision was not made for that purpose. The provision suspending limitation during stay or pending proceedings also did not apply because no qualifying stay or proceeding existed. The revisional order was therefore unsustainable. Case-Laws VAT and Sales Tax Tue, 18 Oct 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157819