https://www.taxtmi.com/caselaws?id=127796 The Andhra Pradesh General Sales Tax Rules could not expand reassessment powers beyond the Act. The statutory scheme vested reassessment of escaped turnover in the assessing authority under section 14(4), while the appellate authority under section 19(3) could only confirm, reduce, enhance, annul or set aside an assessment, and the revisional authority under section 20 could examine legality or propriety on the existing record only. Rule 31(5), by purporting to confer reassessment powers on appellate and revisional authorities, went beyond the rule-making power under section 39(1) and conflicted with the Act. It was therefore ultra vires and invalid, and proceedings based on it could not stand. en-us Tue, 14 Apr 1959 00:00:00 +0530 Sat, 16 Mar 2013 17:28:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127796 The Andhra Pradesh General Sales Tax Rules could not expand reassessment powers beyond the Act. The statutory scheme vested reassessment of escaped turnover in the assessing authority under section 14(4), while the appellate authority under section 19(3) could only confirm, reduce, enhance, annul or set aside an assessment, and the revisional authority under section 20 could examine legality or propriety on the existing record only. Rule 31(5), by purporting to confer reassessment powers on appellate and revisional authorities, went beyond the rule-making power under section 39(1) and conflicted with the Act. It was therefore ultra vires and invalid, and proceedings based on it could not stand. Case-Laws VAT and Sales Tax Tue, 14 Apr 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127796