https://www.taxtmi.com/caselaws?id=158462 Revisional power under the Andhra Pradesh General Sales Tax Act had to be exercised within four years from service of the appellate order, read with rule 44(1). Time could be excluded under section 20(6) only where proceedings were deferred because of a stay order or because a pending writ or appeal before the High Court or Supreme Court involved a question of law directly bearing on the revision. An earlier writ petition seeking refund did not satisfy that test, and the record showed no statutory stay or deferment on that ground. A deferment made only at the dealer's request did not extend limitation, so the revision was time-barred. en-us Fri, 13 Oct 1995 00:00:00 +0530 Tue, 29 Oct 2013 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158462 Revisional power under the Andhra Pradesh General Sales Tax Act had to be exercised within four years from service of the appellate order, read with rule 44(1). Time could be excluded under section 20(6) only where proceedings were deferred because of a stay order or because a pending writ or appeal before the High Court or Supreme Court involved a question of law directly bearing on the revision. An earlier writ petition seeking refund did not satisfy that test, and the record showed no statutory stay or deferment on that ground. A deferment made only at the dealer's request did not extend limitation, so the revision was time-barred. Case-Laws VAT and Sales Tax Fri, 13 Oct 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158462