1996 (11) TMI 449

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..... how-cause notices, by which the Commissioner of Commercial Taxes sought to revise certain turnovers on the assumption that a tax revision case against the common order passed by the Sales Tax Appellate Tribunal in T.A. Nos. 183, 184 and 185 of 1992 was pending in this Court are challenged in these three writ petitions. The assessment years in question are 1978-79, 1979-80 and 1980-81. In respect o .....

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..... section 20(2-A) of the Andhra Pradesh General Sales Tax Act, revisional power cannot be exercised "in respect of any issue or question which is the subject-matter of an appeal before, or which was decided on appeal by, the Appellate Tribunal under section 21". It therefore, follows that what has been decided by the Tribunal could not be in subject-matter for exercising revisional jurisdiction. 3 .....

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