1996 (6) TMI 331 - HC - VAT and Sales Tax

Summary

The High Court of Andhra Pradesh considered a tax revision case under the Andhra Pradesh General Sales Tax Act, 1957. The issue was whether the revision order passed by the Deputy Commissioner was within the limitation period. The Tribunal held that the revision was not barred by limitation. The Court found that the purpose of the limitation period was for initiating proceedings and passing a final order by the revising authority. The Court dismissed the petition, stating that the order of the revising authority was not barred by limitation.