https://www.taxtmi.com/caselaws?id=158096 Revisional power under section 20(3) of the A.P. General Sales Tax Act is exercisable only within the prescribed four-year period, and the entire revisional process must be completed by passing the final order within that period unless time is expressly excluded under sub-sections (5) and (6). Mere issue of a show-cause notice within four years does not satisfy the statutory limit, because the power continues until the revision is concluded. On this construction, the limitation bar operated against the Revenue, and the Tribunal's dismissal of the revenue challenge was sustained. en-us Wed, 21 Dec 1994 00:00:00 +0530 Wed, 16 Oct 2013 17:15:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158096 Revisional power under section 20(3) of the A.P. General Sales Tax Act is exercisable only within the prescribed four-year period, and the entire revisional process must be completed by passing the final order within that period unless time is expressly excluded under sub-sections (5) and (6). Mere issue of a show-cause notice within four years does not satisfy the statutory limit, because the power continues until the revision is concluded. On this construction, the limitation bar operated against the Revenue, and the Tribunal's dismissal of the revenue challenge was sustained. Case-Laws VAT and Sales Tax Wed, 21 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158096