https://www.taxtmi.com/caselaws?id=150046 A fresh reassessment and the consequential notice were held to be invalid because they were issued after the four-year limitation period under section 14(1) of the Andhra Pradesh General Sales Tax Act, 1957, read with section 14(7). The court treated "assessment" as the final order determining liability, not merely the initiation of proceedings, and held that only the period between the original assessment and the setting aside of that assessment could be excluded. Even on that basis, both the notice and the reassessment order were beyond time, so the authority lacked jurisdiction to complete the reassessment. en-us Tue, 21 Jul 1970 00:00:00 +0530 Wed, 08 May 2013 11:39:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150046 A fresh reassessment and the consequential notice were held to be invalid because they were issued after the four-year limitation period under section 14(1) of the Andhra Pradesh General Sales Tax Act, 1957, read with section 14(7). The court treated "assessment" as the final order determining liability, not merely the initiation of proceedings, and held that only the period between the original assessment and the setting aside of that assessment could be excluded. Even on that basis, both the notice and the reassessment order were beyond time, so the authority lacked jurisdiction to complete the reassessment. Case-Laws VAT and Sales Tax Tue, 21 Jul 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150046