https://www.taxtmi.com/caselaws?id=166436 Section 20(2A) of the Andhra Pradesh General Sales Tax Act, 1957 bars suo motu revisional power under section 20(1) or 20(2) where the same issue is already subject to appeal before the Appellate Tribunal or has been decided by it. The provision prevents reopening a concluded controversy, and the attempted notice seeking to revisit the branch transfer treatment as inter-State sales was therefore outside revisional jurisdiction. The notice was liable to be quashed. en-us Tue, 09 Aug 2011 00:00:00 +0530 Wed, 28 Oct 2015 17:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166436 Section 20(2A) of the Andhra Pradesh General Sales Tax Act, 1957 bars suo motu revisional power under section 20(1) or 20(2) where the same issue is already subject to appeal before the Appellate Tribunal or has been decided by it. The provision prevents reopening a concluded controversy, and the attempted notice seeking to revisit the branch transfer treatment as inter-State sales was therefore outside revisional jurisdiction. The notice was liable to be quashed. Case-Laws VAT and Sales Tax Tue, 09 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166436