https://www.taxtmi.com/caselaws?id=153709 Penalty proceedings under the A.P. General Sales Tax Act were treated as ancillary to assessment, so the limitation governing assessment under section 14(1) applied equally to penalty under section 14(2). Because the assessment period had expired, the later penalty order could not survive on a supposedly independent footing. The High Court distinguished the Revenue's reliance on Supreme Court authority, noting that it concerned limitation by analogy in a different statutory context and did not displace the governing principle here. The penalty order dated 7 November 1975 was therefore barred by limitation. en-us Thu, 25 Nov 1982 00:00:00 +0530 Sat, 27 Jul 2013 13:18:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153709 Penalty proceedings under the A.P. General Sales Tax Act were treated as ancillary to assessment, so the limitation governing assessment under section 14(1) applied equally to penalty under section 14(2). Because the assessment period had expired, the later penalty order could not survive on a supposedly independent footing. The High Court distinguished the Revenue's reliance on Supreme Court authority, noting that it concerned limitation by analogy in a different statutory context and did not displace the governing principle here. The penalty order dated 7 November 1975 was therefore barred by limitation. Case-Laws VAT and Sales Tax Thu, 25 Nov 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153709