https://www.taxtmi.com/caselaws?id=154448 Section 14(4) of the Andhra Pradesh General Sales Tax Act, as amended, empowered the assessing authority to reopen an assessment where an exemption had been wrongly allowed and to correct the tax liability directly. The amendment inserting clause (cc) was treated as enabling reassessment for such errors, rather than confining correction to revisional powers. Section 14(4-A), as substituted, prescribed a four-year limitation from service of the assessment order and was regarded as a procedural, machinery-oriented provision applicable to pending periods if the reassessment right had not already become time-barred. On that basis, reopening for the 1974-75 assessment was within jurisdiction and within time. en-us Wed, 13 Mar 1985 00:00:00 +0530 Wed, 21 Aug 2013 15:05:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154448 Section 14(4) of the Andhra Pradesh General Sales Tax Act, as amended, empowered the assessing authority to reopen an assessment where an exemption had been wrongly allowed and to correct the tax liability directly. The amendment inserting clause (cc) was treated as enabling reassessment for such errors, rather than confining correction to revisional powers. Section 14(4-A), as substituted, prescribed a four-year limitation from service of the assessment order and was regarded as a procedural, machinery-oriented provision applicable to pending periods if the reassessment right had not already become time-barred. On that basis, reopening for the 1974-75 assessment was within jurisdiction and within time. Case-Laws VAT and Sales Tax Wed, 13 Mar 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154448