https://www.taxtmi.com/caselaws?id=150659 Section 14(7) of the Andhra Pradesh General Sales Tax Act was construed to exclude time only from the date of assessment until the date the assessment is set aside by the appellate or revisional authority. The provision was held not to extend to the date on which the setting-aside order is served or communicated, because the statute does not use service-based language. The court contrasted this wording with other provisions in the Act that expressly make service the starting point for limitation, and treated the text of section 14(7) as clear and not capable of enlargement. The limitation objection therefore failed, and the Tribunal's view was upheld. en-us Fri, 19 Feb 1971 00:00:00 +0530 Mon, 20 May 2013 18:36:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150659 Section 14(7) of the Andhra Pradesh General Sales Tax Act was construed to exclude time only from the date of assessment until the date the assessment is set aside by the appellate or revisional authority. The provision was held not to extend to the date on which the setting-aside order is served or communicated, because the statute does not use service-based language. The court contrasted this wording with other provisions in the Act that expressly make service the starting point for limitation, and treated the text of section 14(7) as clear and not capable of enlargement. The limitation objection therefore failed, and the Tribunal's view was upheld. Case-Laws VAT and Sales Tax Fri, 19 Feb 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150659