https://www.taxtmi.com/caselaws?id=102703 Under the Andhra Pradesh General Sales Tax Act, 1957, the applicable limitation depended on whether the dealer filed the return within the prescribed time. Section 14(1) governed timely returns and allowed assessment within four years from the expiry of the assessment year, while section 14(3) applied where the return was filed late and permitted assessment within six years. The two provisions operated in mutually exclusive fields, and the assessment's character as best judgment assessment did not control the limitation period. Belated returns therefore fell under section 14(3), and assessments completed within six years were valid. en-us Tue, 03 Nov 1987 00:00:00 +0530 Wed, 11 Sep 2013 09:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102703 Under the Andhra Pradesh General Sales Tax Act, 1957, the applicable limitation depended on whether the dealer filed the return within the prescribed time. Section 14(1) governed timely returns and allowed assessment within four years from the expiry of the assessment year, while section 14(3) applied where the return was filed late and permitted assessment within six years. The two provisions operated in mutually exclusive fields, and the assessment's character as best judgment assessment did not control the limitation period. Belated returns therefore fell under section 14(3), and assessments completed within six years were valid. Case-Laws VAT and Sales Tax Tue, 03 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102703