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of <h1>Sales Tax Appeal Success: Limits on Assessment Revision & Quashing Improper Notices</h1> <h3>State of Andhra Pradesh Versus TG. Lakshmaiah Setty & Sons</h3> The Sales Tax Appellate Tribunal allowed the respondent's appeal, finding the department's assessment to be without basis. The Deputy Commissioner's ... - The Sales Tax Appellate Tribunal allowed the respondent's appeal as the department's assessment had no basis. The Deputy Commissioner can revise assessments based only on existing records. Notices issued by the Deputy Commissioner without proper basis were quashed. Assessment orders in certain cases were also quashed. No costs were awarded.
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