https://www.taxtmi.com/caselaws?id=150536 Where no return is filed under the Andhra Pradesh General Sales Tax Act, best judgment assessment falls under the non-filing provision, while escaped turnover may still be assessed under the escaped-assessment provision because the two operate in different fields. The limitation for escaped-assessment proceedings is six years, not four years, and that period governs the associated penalty proceedings as well. The penalty power is ancillary to the escaped-assessment process, so it cannot be exercised later on an open-ended basis. The amended penalty provision applicable when the proceedings were initiated governed the matter, and the penalty challenge failed. en-us Thu, 06 Jul 1972 00:00:00 +0530 Sat, 18 May 2013 13:05:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150536 Where no return is filed under the Andhra Pradesh General Sales Tax Act, best judgment assessment falls under the non-filing provision, while escaped turnover may still be assessed under the escaped-assessment provision because the two operate in different fields. The limitation for escaped-assessment proceedings is six years, not four years, and that period governs the associated penalty proceedings as well. The penalty power is ancillary to the escaped-assessment process, so it cannot be exercised later on an open-ended basis. The amended penalty provision applicable when the proceedings were initiated governed the matter, and the penalty challenge failed. Case-Laws VAT and Sales Tax Thu, 06 Jul 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150536