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    <description>Under the Andhra Pradesh Value Added Tax Act, 2005, a superior revisional authority may revise an order already passed in revision by a subordinate authority under Section 32, and the limitation period for such revision runs from the original assessment order within the statutory period. The note also states that disputes on transfer of the right to use goods depend on contract terms and other factual questions, so they should ordinarily be pursued in statutory appeal rather than in writ jurisdiction where an effective appellate remedy exists.</description>
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