1982 (3) TMI 232 - HC - VAT and Sales Tax

Summary

The High Court of Andhra Pradesh clarified that the Commissioner of Commercial Taxes can exercise revisional powers suo motu under section 20 of the Andhra Pradesh General Sales Tax Act, even if an application is filed by an aggrieved party. The Court dismissed the tax revision cases, stating that no question of law arose. The Sales Tax Appellate Tribunal does not have jurisdiction to direct the Deputy Commissioner to exercise revisional jurisdiction.