https://www.taxtmi.com/caselaws?id=161122 Pending revision under the Andhra Pradesh General Sales Tax Act did not, by itself, justify withholding a refund arising from an appellate order. Rule 35 required the assessing authority to give effect to the appellate or revisional order and issue the refund within the stipulated time. Section 20 empowered revision, but it did not authorise disregard of a subsisting appellate order. Refund could be withheld only under section 33-C, and only with the previous approval of the Deputy Commissioner. In the absence of any section 33-C order, withholding the refund was unjustified and the refund had to be released to the assessee. en-us Fri, 29 Mar 1996 00:00:00 +0530 Tue, 07 Jan 2014 15:20:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161122 Pending revision under the Andhra Pradesh General Sales Tax Act did not, by itself, justify withholding a refund arising from an appellate order. Rule 35 required the assessing authority to give effect to the appellate or revisional order and issue the refund within the stipulated time. Section 20 empowered revision, but it did not authorise disregard of a subsisting appellate order. Refund could be withheld only under section 33-C, and only with the previous approval of the Deputy Commissioner. In the absence of any section 33-C order, withholding the refund was unjustified and the refund had to be released to the assessee. Case-Laws VAT and Sales Tax Fri, 29 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161122