https://www.taxtmi.com/caselaws?id=158960 Limitation for revision under section 20(3) of the Andhra Pradesh General Sales Tax Act, 1957 is governed by the date the revisional order is passed, not the later date of service, unless abnormal unexplained delay in service justifies a presumption that the order was not made on its recorded date. On the facts, the revisional order was passed within the four-year period and no material supported such a presumption, so the challenge based on limitation failed. en-us Thu, 27 Jun 1996 00:00:00 +0530 Mon, 11 Nov 2013 16:59:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158960 Limitation for revision under section 20(3) of the Andhra Pradesh General Sales Tax Act, 1957 is governed by the date the revisional order is passed, not the later date of service, unless abnormal unexplained delay in service justifies a presumption that the order was not made on its recorded date. On the facts, the revisional order was passed within the four-year period and no material supported such a presumption, so the challenge based on limitation failed. Case-Laws VAT and Sales Tax Thu, 27 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158960