https://www.taxtmi.com/caselaws?id=152190 Where a higher authority reopens an assessment because turnover was assessed at an incorrect or lower rate, the action is treated as reassessment under section 14(4)(c) of the Andhra Pradesh General Sales Tax Act, not as revision under section 20. The limitation period therefore follows section 14(4-A), namely four years from the expiry of the assessment year, and the order is not saved by the revisional limitation counted from service of the assessment order. The Tribunal's view was affirmed and the limitation objection rejected. en-us Mon, 31 Oct 1977 00:00:00 +0530 Wed, 26 Jun 2013 12:52:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152190 Where a higher authority reopens an assessment because turnover was assessed at an incorrect or lower rate, the action is treated as reassessment under section 14(4)(c) of the Andhra Pradesh General Sales Tax Act, not as revision under section 20. The limitation period therefore follows section 14(4-A), namely four years from the expiry of the assessment year, and the order is not saved by the revisional limitation counted from service of the assessment order. The Tribunal's view was affirmed and the limitation objection rejected. Case-Laws VAT and Sales Tax Mon, 31 Oct 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152190