https://www.taxtmi.com/caselaws?id=161695 Section 20(2-A) of the Andhra Pradesh General Sales Tax Act, 1957 was construed as an express bar on the Commissioner's revisional power where the same issue or question had already been carried in appeal to, or decided by, the Appellate Tribunal. The provision was applied on its plain language, and the restriction was held not to depend on importing res judicata. A question of law decided by the Tribunal could not be reopened in revision merely because a later assessment year was involved, unless displaced by a contrary decision of the High Court or Supreme Court. The contrary earlier view was overruled, and the impugned revision notices were stated to be liable to quashing. en-us Thu, 18 Oct 2001 00:00:00 +0530 Tue, 04 Feb 2014 14:54:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161695 Section 20(2-A) of the Andhra Pradesh General Sales Tax Act, 1957 was construed as an express bar on the Commissioner's revisional power where the same issue or question had already been carried in appeal to, or decided by, the Appellate Tribunal. The provision was applied on its plain language, and the restriction was held not to depend on importing res judicata. A question of law decided by the Tribunal could not be reopened in revision merely because a later assessment year was involved, unless displaced by a contrary decision of the High Court or Supreme Court. The contrary earlier view was overruled, and the impugned revision notices were stated to be liable to quashing. Case-Laws VAT and Sales Tax Thu, 18 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161695