1991 (2) TMI 379 - HC - VAT and Sales Tax

Summary

The High Court of Andhra Pradesh dismissed the revision case against the order of the Appellate Tribunal, stating that the right of revision under the unamended section 20(1) was still available at the time of assessment in 1984. The Court held that the amendment in 1985 did not specifically take away the vested right of revision, and therefore directed the Deputy Commissioner to dispose of the revision in accordance with law.