https://www.taxtmi.com/caselaws?id=150258 The four-year period in section 14(1) of the Andhra Pradesh General Sales Tax Act was treated as governing only the initial assessment stage, not the time taken in appeals or revisions, and delayed communication of a completed assessment did not make it ineffective. The assessment was therefore not barred by limitation. An assessment made in the trade name of a proprietary concern was also upheld because the proprietor was the real dealer, had participated throughout, and no material prejudice or failure of justice was shown. Any misdescription was treated as a procedural irregularity, not a ground to invalidate the assessment. en-us Wed, 29 Dec 1971 00:00:00 +0530 Fri, 10 May 2013 17:58:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150258 The four-year period in section 14(1) of the Andhra Pradesh General Sales Tax Act was treated as governing only the initial assessment stage, not the time taken in appeals or revisions, and delayed communication of a completed assessment did not make it ineffective. The assessment was therefore not barred by limitation. An assessment made in the trade name of a proprietary concern was also upheld because the proprietor was the real dealer, had participated throughout, and no material prejudice or failure of justice was shown. Any misdescription was treated as a procedural irregularity, not a ground to invalidate the assessment. Case-Laws VAT and Sales Tax Wed, 29 Dec 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150258