https://www.taxtmi.com/caselaws?id=158939 The amended section 20 of the Andhra Pradesh General Sales Tax Act, 1957 allowed revisional action only where the subordinate order was prejudicial to revenue, and the Supreme Court's declaration of law under Article 141 was binding. On that basis, an assessee had no vested right to demand revision in its favour, and a Commissioner's order passed at the assessee's request was without jurisdiction. An earlier direction to entertain the revision petition did not create jurisdiction by res judicata, because a pure jurisdictional defect cannot be cured by an erroneous prior decision. The challenged order was treated as a nullity. en-us Wed, 13 Sep 1995 00:00:00 +0530 Mon, 11 Nov 2013 15:36:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158939 The amended section 20 of the Andhra Pradesh General Sales Tax Act, 1957 allowed revisional action only where the subordinate order was prejudicial to revenue, and the Supreme Court's declaration of law under Article 141 was binding. On that basis, an assessee had no vested right to demand revision in its favour, and a Commissioner's order passed at the assessee's request was without jurisdiction. An earlier direction to entertain the revision petition did not create jurisdiction by res judicata, because a pure jurisdictional defect cannot be cured by an erroneous prior decision. The challenged order was treated as a nullity. Case-Laws VAT and Sales Tax Wed, 13 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158939