https://www.taxtmi.com/caselaws?id=161998 Section 20 of the Andhra Pradesh General Sales Tax Act, 1957 permits the revisional authority to examine a subordinate order and initiate revision if it is prejudicial to revenue. Where an earlier show cause notice had not resulted in a final revisional order, the revision process had not attained finality, so there was no legal bar to issuing a second notice on another item in the same appellate order, provided limitation was still satisfied. Authorities cited by the petitioner were distinguished because they concerned completed revisions or different limitation contexts. The second show cause notice was therefore within jurisdiction and the challenge failed. en-us Fri, 02 Sep 2005 00:00:00 +0530 Fri, 14 Feb 2014 14:20:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161998 Section 20 of the Andhra Pradesh General Sales Tax Act, 1957 permits the revisional authority to examine a subordinate order and initiate revision if it is prejudicial to revenue. Where an earlier show cause notice had not resulted in a final revisional order, the revision process had not attained finality, so there was no legal bar to issuing a second notice on another item in the same appellate order, provided limitation was still satisfied. Authorities cited by the petitioner were distinguished because they concerned completed revisions or different limitation contexts. The second show cause notice was therefore within jurisdiction and the challenge failed. Case-Laws VAT and Sales Tax Fri, 02 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161998