https://www.taxtmi.com/caselaws?id=213041 Revisional power under section 20 of the Andhra Pradesh General Sales Tax Act depends on whether the order or proceeding is prejudicial to the interests of revenue, and the text rejects importing an additional requirement that the order be erroneous or that revision fail whenever two views are possible. It also states that a contract for transit mixers is taxable as a transfer of the right to use goods under section 5E and article 366(29A)(d) where the customer acquires exclusive legal use, effective control, and deployment of identified vehicles for the contract period. On that construction, the levy applies to the arrangement as a deemed sale. en-us Fri, 28 Jan 2011 00:00:00 +0530 Mon, 25 Aug 2025 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213041 Revisional power under section 20 of the Andhra Pradesh General Sales Tax Act depends on whether the order or proceeding is prejudicial to the interests of revenue, and the text rejects importing an additional requirement that the order be erroneous or that revision fail whenever two views are possible. It also states that a contract for transit mixers is taxable as a transfer of the right to use goods under section 5E and article 366(29A)(d) where the customer acquires exclusive legal use, effective control, and deployment of identified vehicles for the contract period. On that construction, the levy applies to the arrangement as a deemed sale. Case-Laws VAT / Sales Tax Fri, 28 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213041