https://www.taxtmi.com/caselaws?id=153513 A belated sales tax return accepted as correct and complete remains subject to the ordinary assessment provision under section 14(1) of the Andhra Pradesh General Sales Tax Act, rather than the best-judgment assessment mechanism in section 14(3). Section 14(3) applies where no return is filed by the prescribed date or other specified contingencies arise. Through section 9(2) of the Central Sales Tax Act, State sales tax assessment procedure, including the four-year limitation under section 14(1), applies to Central Sales Tax assessments. Rule 14-A(5) does not displace that limitation. An assessment made on the accepted belated return beyond the applicable period is invalid and unenforceable. en-us Fri, 26 Oct 1962 00:00:00 +0530 Wed, 24 Jul 2013 15:27:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153513 A belated sales tax return accepted as correct and complete remains subject to the ordinary assessment provision under section 14(1) of the Andhra Pradesh General Sales Tax Act, rather than the best-judgment assessment mechanism in section 14(3). Section 14(3) applies where no return is filed by the prescribed date or other specified contingencies arise. Through section 9(2) of the Central Sales Tax Act, State sales tax assessment procedure, including the four-year limitation under section 14(1), applies to Central Sales Tax assessments. Rule 14-A(5) does not displace that limitation. An assessment made on the accepted belated return beyond the applicable period is invalid and unenforceable. Case-Laws VAT and Sales Tax Fri, 26 Oct 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153513