https://www.taxtmi.com/caselaws?id=150226 A time-limit for escaped-turnover best judgment assessments under the Central Sales Tax framework was treated as a procedural fetter on assessment machinery, not an excess of delegated power, so rule 14-A(8) of the Central Sales Tax (Andhra Pradesh) Rules, 1957, was upheld as intra vires. The governing limitation for reassessment was held to come from section 14(3) of the Andhra Pradesh General Sales Tax Act, 1957, because the Central Act referred to the State sales tax law rather than incorporating the earlier Madras enactment. As the assessments were made within four years from the end of the assessment year, they were not time-barred and the challenged assessments were sustained. en-us Thu, 05 Aug 1971 00:00:00 +0530 Fri, 10 May 2013 14:33:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150226 A time-limit for escaped-turnover best judgment assessments under the Central Sales Tax framework was treated as a procedural fetter on assessment machinery, not an excess of delegated power, so rule 14-A(8) of the Central Sales Tax (Andhra Pradesh) Rules, 1957, was upheld as intra vires. The governing limitation for reassessment was held to come from section 14(3) of the Andhra Pradesh General Sales Tax Act, 1957, because the Central Act referred to the State sales tax law rather than incorporating the earlier Madras enactment. As the assessments were made within four years from the end of the assessment year, they were not time-barred and the challenged assessments were sustained. Case-Laws VAT and Sales Tax Thu, 05 Aug 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150226