https://www.taxtmi.com/caselaws?id=163761 Section 20 of the Andhra Pradesh General Sales Tax Act, 1957 confers revisional power on the Commissioner, but that power must be exercised within the four-year period running from service of the assessment order on the dealer. Where the revisional notice is issued only at the end of that period and the record shows unexplained delay in passing and serving the revisional order, the exercise of jurisdiction is treated as unsustainable. On those facts, the revision was barred by limitation and the revisional order could not be sustained. en-us Mon, 14 Jul 2008 00:00:00 +0530 Thu, 04 Dec 2014 14:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163761 Section 20 of the Andhra Pradesh General Sales Tax Act, 1957 confers revisional power on the Commissioner, but that power must be exercised within the four-year period running from service of the assessment order on the dealer. Where the revisional notice is issued only at the end of that period and the record shows unexplained delay in passing and serving the revisional order, the exercise of jurisdiction is treated as unsustainable. On those facts, the revision was barred by limitation and the revisional order could not be sustained. Case-Laws VAT and Sales Tax Mon, 14 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163761