https://www.taxtmi.com/caselaws?id=159253 Section 24-A of the Andhra Pradesh General Sales Tax Act, 1957 applies only when a later assessment or revision is made in pursuance of, in consequence of, or to give effect to a court finding or direction. A writ order that merely required the dealer to file objections to a show-cause notice and have them considered on merits did not trigger the extended limitation period, especially where the revisional proceedings had already begun before the writ petition. The revision was therefore governed by the ordinary limitation under section 20 and, even after excluding the writ period, remained time-barred. en-us Fri, 01 May 1998 00:00:00 +0530 Tue, 19 Nov 2013 14:20:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159253 Section 24-A of the Andhra Pradesh General Sales Tax Act, 1957 applies only when a later assessment or revision is made in pursuance of, in consequence of, or to give effect to a court finding or direction. A writ order that merely required the dealer to file objections to a show-cause notice and have them considered on merits did not trigger the extended limitation period, especially where the revisional proceedings had already begun before the writ petition. The revision was therefore governed by the ordinary limitation under section 20 and, even after excluding the writ period, remained time-barred. Case-Laws VAT and Sales Tax Fri, 01 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159253