https://www.taxtmi.com/caselaws?id=432211 Section 32 of the Andhra Pradesh Value Added Tax Act, 2005 permits a superior revisional authority to revise an order made by a subordinate authority exercising revisional powers. The four-year limitation for revision is calculated from the original assessment order; examination of the assessment record and revision of an earlier revisional order do not constitute a fresh assessment. Disputes over transfer of the right to use goods under Section 4(8), where contractual terms and facts require examination, should ordinarily be pursued through the statutory appellate remedy under Section 33 rather than writ jurisdiction. en-us Fri, 09 Dec 2022 00:00:00 +0530 Sat, 31 Dec 2022 08:43:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432211 Section 32 of the Andhra Pradesh Value Added Tax Act, 2005 permits a superior revisional authority to revise an order made by a subordinate authority exercising revisional powers. The four-year limitation for revision is calculated from the original assessment order; examination of the assessment record and revision of an earlier revisional order do not constitute a fresh assessment. Disputes over transfer of the right to use goods under Section 4(8), where contractual terms and facts require examination, should ordinarily be pursued through the statutory appellate remedy under Section 33 rather than writ jurisdiction. Case-Laws VAT and Sales Tax Fri, 09 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432211