https://www.taxtmi.com/caselaws?id=164435 Section 20(2A) of the Andhra Pradesh General Sales Tax Act, 1957 bars revision only when the same issue or question, including a point of law, is the subject-matter of an appeal before the Tribunal or has already been decided by it. The revisional power is not excluded merely because an appeal is pending; there must be identity of subject-matter between the appeal and the revision. On the facts stated, the appeal before the Tribunal concerned different turnover and did not overlap with the turnover covered by the revisional order, so the revision was not barred and the writ challenge failed. en-us Thu, 08 Oct 2009 00:00:00 +0530 Thu, 30 Oct 2014 19:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164435 Section 20(2A) of the Andhra Pradesh General Sales Tax Act, 1957 bars revision only when the same issue or question, including a point of law, is the subject-matter of an appeal before the Tribunal or has already been decided by it. The revisional power is not excluded merely because an appeal is pending; there must be identity of subject-matter between the appeal and the revision. On the facts stated, the appeal before the Tribunal concerned different turnover and did not overlap with the turnover covered by the revisional order, so the revision was not barred and the writ challenge failed. Case-Laws VAT and Sales Tax Thu, 08 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164435