https://www.taxtmi.com/caselaws?id=152447 Section 14(6) of the Andhra Pradesh General Sales Tax Act allows exclusion of time only where the Board of Revenue issues a general or special direction that truly clarifies a question referred to it and that question has a direct bearing on assessment. A mere administrative instruction to keep dealer assessments pending, without answering any referred issue or removing ambiguity in law, does not qualify as a statutory clarification. Where the legal position had already been settled and the department only sought to defer assessments until legislative amendment, the period could not be excluded for limitation purposes and the assessment became time-barred. en-us Mon, 14 Mar 1977 00:00:00 +0530 Wed, 03 Jul 2013 17:10:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152447 Section 14(6) of the Andhra Pradesh General Sales Tax Act allows exclusion of time only where the Board of Revenue issues a general or special direction that truly clarifies a question referred to it and that question has a direct bearing on assessment. A mere administrative instruction to keep dealer assessments pending, without answering any referred issue or removing ambiguity in law, does not qualify as a statutory clarification. Where the legal position had already been settled and the department only sought to defer assessments until legislative amendment, the period could not be excluded for limitation purposes and the assessment became time-barred. Case-Laws VAT and Sales Tax Mon, 14 Mar 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152447