Friday 18 July 2014

Assessment order quashed as it was barred by limitation period provided under Andhra Pradesh Sales T

CST& VAT: Where First Appellate Authority by order dated 26-2-2008 set aside assessment for year 2004-05 and remanded matter to Assessing Authority to quantify turnover afresh and thereafter Assessing Authority passed an order on 15-3-2012 and demanded tax from assessee, in view of limitation prescribed under section 24A of Andhra Pradesh General Sales Tax Act, 1957, impugned order was barred by limitation


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