Meenakshi Corporation vs The Deputy Commissioner Of Commercial ... on 16 September, 1976
15. We may point out that, in Paluru Rosaiah Setty v. State of Andhra Pradesh [1975] 36 S.T.C. 430, a Division Bench of this High Court, on the facts of that case, held that, when the Deputy Commissioner set aside the appellate order and restored the original order of assessment made by the Commercial Tax Officer, there was no fresh determination of turnover by him and that what the Deputy Commissioner exercised was only a power of revision under Section 20(2) of the Andhra Pradesh Act and that would not amount to a reassessment or a fresh assessment.