https://www.taxtmi.com/caselaws?id=160180 A revision was not maintainable to challenge the assessment on merits where the Tribunal had dismissed the appeal for default and had not decided the matter on merits. The proper course was to seek restoration of the appeal before the Tribunal by invoking the proviso to section 21(5-A) of the Andhra Pradesh General Sales Tax Act, 1957. Because that remedy had not been pursued, the revision could not be used as a substitute proceeding for examining the assessment. The Court also noted that an application for restoration could still be filed within the indicated time. en-us Thu, 04 Nov 1999 00:00:00 +0530 Wed, 11 Dec 2013 12:53:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160180 A revision was not maintainable to challenge the assessment on merits where the Tribunal had dismissed the appeal for default and had not decided the matter on merits. The proper course was to seek restoration of the appeal before the Tribunal by invoking the proviso to section 21(5-A) of the Andhra Pradesh General Sales Tax Act, 1957. Because that remedy had not been pursued, the revision could not be used as a substitute proceeding for examining the assessment. The Court also noted that an application for restoration could still be filed within the indicated time. Case-Laws VAT and Sales Tax Thu, 04 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160180