1999 (11) TMI 835

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....EDDI, J.-The Tribunal quashed the revisional order of the Joint Commissioner, C.T. (Legal) on the ground that on active application of mind to the facts of the case, the said authority decided not to initiate revision and in fact communicated the said decision to the assessing officer. The competent authority having thus felt that it is not a fit case for revision and also communicated the decisio....

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....vision proceedings contrary to the decision reached by him earlier. The decision of this Court in Kanakadurga Binny Rice Mill v. State of Andhra Pradesh [1999] 112 STC 77; (1998) 27 APSTJ 61 has no application for the reason that it is clear from what is extracted at page 84 of STC; 69 of APSTJ that there was nothing to suggest that the revisional authority took any decision on a review of the cas....