Description: The High Court of Andhra Pradesh in between Sri Panduranga Rice mill Contractors Co., Gudlavalleru, Krishna Dist. Vs State of Andhra Pradesh reported in (24 APSTJ 247) observed and held as follows:
“ The powers of revision under section 20 of the APGST Act cannot be exercised for the second time.
Source : Trade and Taxes volume no 18. Part no.1 April 2011. Page no.179.
Our Comment: Revision for second time is not allowed under APGST.
