https://www.taxtmi.com/caselaws?id=161131 Revisional notices cannot be sustained where the Tribunal's order has already attained finality and is no longer pending in revision. The Tribunal had treated the disputed turnovers as branch transfers not liable to tax under the Central Sales Tax Act, and the proposed revision proceedings were time-barred with delay condonation refused. Section 20(2-A) of the Andhra Pradesh General Sales Tax Act also bars revision on any issue already decided by the Appellate Tribunal under section 21, so the same turnovers could not be reopened in revision. The impugned notices were therefore unsustainable and were set aside. en-us Thu, 28 Nov 1996 00:00:00 +0530 Tue, 07 Jan 2014 15:48:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161131 Revisional notices cannot be sustained where the Tribunal's order has already attained finality and is no longer pending in revision. The Tribunal had treated the disputed turnovers as branch transfers not liable to tax under the Central Sales Tax Act, and the proposed revision proceedings were time-barred with delay condonation refused. Section 20(2-A) of the Andhra Pradesh General Sales Tax Act also bars revision on any issue already decided by the Appellate Tribunal under section 21, so the same turnovers could not be reopened in revision. The impugned notices were therefore unsustainable and were set aside. Case-Laws VAT and Sales Tax Thu, 28 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161131