https://www.taxtmi.com/caselaws?id=153129 For limitation under the Andhra Pradesh General Sales Tax Act, the exclusion clause was read to cover the entire intervening period where successive orders had set aside the assessment and the Tribunal ultimately annulled the orders below and remanded the matter. The taxing provision was construed reasonably to avoid an absurd fragmented calculation, so the assessment was treated as within time. On taxable turnover, bundling charges, specific length charges and dead-length charges were not excluded because the assessee failed to prove they were post-sale charges, and no late remand was warranted. The assessments were therefore sustained. en-us Thu, 18 Sep 1980 00:00:00 +0530 Wed, 17 Jul 2013 18:42:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153129 For limitation under the Andhra Pradesh General Sales Tax Act, the exclusion clause was read to cover the entire intervening period where successive orders had set aside the assessment and the Tribunal ultimately annulled the orders below and remanded the matter. The taxing provision was construed reasonably to avoid an absurd fragmented calculation, so the assessment was treated as within time. On taxable turnover, bundling charges, specific length charges and dead-length charges were not excluded because the assessee failed to prove they were post-sale charges, and no late remand was warranted. The assessments were therefore sustained. Case-Laws VAT and Sales Tax Thu, 18 Sep 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153129