https://www.taxtmi.com/caselaws?id=183689 The statutory revisional power was time-bound, and a refund order passed under the Act could not be reopened once the prescribed period had expired. Under the Andhra Pradesh General Sales Tax Act, 1957, the four-year limit under section 20(3) ran from service of the original order on the dealer. As the refund orders were passed in 1992 and the revisional notices were issued only in 1999, the revision was beyond limitation. The Tribunal was therefore correct in setting aside the Deputy Commissioner's revisional order. en-us Tue, 21 Jul 2015 00:00:00 +0530 Sat, 18 Jun 2016 08:56:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183689 The statutory revisional power was time-bound, and a refund order passed under the Act could not be reopened once the prescribed period had expired. Under the Andhra Pradesh General Sales Tax Act, 1957, the four-year limit under section 20(3) ran from service of the original order on the dealer. As the refund orders were passed in 1992 and the revisional notices were issued only in 1999, the revision was beyond limitation. The Tribunal was therefore correct in setting aside the Deputy Commissioner's revisional order. Case-Laws VAT and Sales Tax Tue, 21 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183689