https://www.taxtmi.com/caselaws?id=165126 Section 38A of the Andhra Pradesh General Sales Tax Act does not confer a power of review on the revisional authority, and rule 50 permits only correction of clerical or arithmetical mistakes apparent from the record, not reconsideration of the merits. An application seeking rectification of a revisional order on grounds requiring reappraisal was therefore not maintainable. The document also explains that an endorsement rejecting such rectification was not appealable to the Sales Tax Appellate Tribunal under section 21, because that provision allows appeals only from the specific classes of orders expressly listed in the Act. The stated result was that the appeal was not maintainable, with liberty to pursue any other remedy available in law. en-us Fri, 30 Jul 2010 00:00:00 +0530 Mon, 29 Sep 2014 15:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165126 Section 38A of the Andhra Pradesh General Sales Tax Act does not confer a power of review on the revisional authority, and rule 50 permits only correction of clerical or arithmetical mistakes apparent from the record, not reconsideration of the merits. An application seeking rectification of a revisional order on grounds requiring reappraisal was therefore not maintainable. The document also explains that an endorsement rejecting such rectification was not appealable to the Sales Tax Appellate Tribunal under section 21, because that provision allows appeals only from the specific classes of orders expressly listed in the Act. The stated result was that the appeal was not maintainable, with liberty to pursue any other remedy available in law. Case-Laws VAT and Sales Tax Fri, 30 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165126