1994 (4) TMI 359 - HC - VAT and Sales Tax

Summary

Ms. Seethadevi, Deputy Commissioner, was given full additional charge of Joint Commissioner and exercised revisional jurisdiction under the Andhra Pradesh General Sales Tax Act. A petitioner challenged her revisional order, but the Sales Tax Appellate Tribunal upheld her authority. The Government's clarification did not affect her statutory power. The High Court ruled in favor of Ms. Seethadevi, dismissing the petition. The Tribunal's decision was deemed correct. The Tax Revision Case (T.R.C.) was dismissed at the admission stage.