https://www.taxtmi.com/caselaws?id=150180 Penalty proceedings for escaped turnover under the Andhra Pradesh General Sales Tax Act were held to be governed by the specific limitation period in section 14(4-A), with only the exclusions expressly provided for that class of proceedings in sections 14(5) and 14(6). Section 14(7), which applies only to a fresh assessment after an assessment is set aside by the appellate authorities or courts, could not be used to extend limitation for an independent escaped-assessment penalty action under section 14(4). The penalty notice was therefore time-barred, and the impugned notice and consequential penalty order were quashed. en-us Tue, 24 Feb 1970 00:00:00 +0530 Thu, 09 May 2013 17:42:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150180 Penalty proceedings for escaped turnover under the Andhra Pradesh General Sales Tax Act were held to be governed by the specific limitation period in section 14(4-A), with only the exclusions expressly provided for that class of proceedings in sections 14(5) and 14(6). Section 14(7), which applies only to a fresh assessment after an assessment is set aside by the appellate authorities or courts, could not be used to extend limitation for an independent escaped-assessment penalty action under section 14(4). The penalty notice was therefore time-barred, and the impugned notice and consequential penalty order were quashed. Case-Laws VAT and Sales Tax Tue, 24 Feb 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150180