https://www.taxtmi.com/caselaws?id=153503 Where correct turnover particulars were furnished to the assessing authority before assessment was completed, the longer six-year limitation for failure to disclose correctly did not apply under section 14(4-A) of the A.P. General Sales Tax Act. The revision was governed by the shorter four-year period because the case fell within the category of under-assessment for reasons other than nondisclosure. As the revisional authority acted beyond that shorter period, the revision was time-barred and could not be sustained, and the original assessment was restored in favour of the assessee. en-us Wed, 17 Nov 1982 00:00:00 +0530 Wed, 24 Jul 2013 14:14:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153503 Where correct turnover particulars were furnished to the assessing authority before assessment was completed, the longer six-year limitation for failure to disclose correctly did not apply under section 14(4-A) of the A.P. General Sales Tax Act. The revision was governed by the shorter four-year period because the case fell within the category of under-assessment for reasons other than nondisclosure. As the revisional authority acted beyond that shorter period, the revision was time-barred and could not be sustained, and the original assessment was restored in favour of the assessee. Case-Laws VAT and Sales Tax Wed, 17 Nov 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153503