https://www.taxtmi.com/caselaws?id=158557 The revisional limitation under section 20(3) of the A.P. General Sales Tax Act, 1957 was held to remain subject to the four-year outer limit, and section 20(6) could exclude only the period during which the authority was actually prevented from proceeding because of pending litigation. The entire period from filing of the writ petition could not be excluded unless the revisional authority had consciously deferred action from that point, as such a reading would defeat the statutory limitation safeguard. The revision order was therefore barred by limitation, and the assessee succeeded. en-us Thu, 27 Jul 1995 00:00:00 +0530 Thu, 31 Oct 2013 12:25:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158557 The revisional limitation under section 20(3) of the A.P. General Sales Tax Act, 1957 was held to remain subject to the four-year outer limit, and section 20(6) could exclude only the period during which the authority was actually prevented from proceeding because of pending litigation. The entire period from filing of the writ petition could not be excluded unless the revisional authority had consciously deferred action from that point, as such a reading would defeat the statutory limitation safeguard. The revision order was therefore barred by limitation, and the assessee succeeded. Case-Laws VAT and Sales Tax Thu, 27 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158557