1999 (7) TMI 632 - HC - VAT and Sales Tax

Summary

The High Court of Andhra Pradesh held that the Tribunal has the power to dismiss an appeal as infructuous if the provisional assessment order merges into the final assessment order. The Tribunal's decision to dismiss the appeal was deemed appropriate. The Tax Revision Case was dismissed, but the first appeal pending before the Appellate Deputy Commissioner must be disposed of within two months.