1999 (11) TMI 835 - HC - VAT and Sales Tax

Summary

The High Court of Andhra Pradesh dismissed the Tribunal's decision to quash a revisional order, stating that the competent authority cannot initiate revision proceedings again after deciding not to do so and communicating this decision to the assessing officer. The Court found no legal error in the Tribunal's order. The Tax Revision Case (T.R.C.) was dismissed with no costs.