https://www.taxtmi.com/caselaws?id=154460 Section 15 of the Andhra Pradesh General Sales Tax Act, read with rule 17, was construed as enabling provisional assessment of monthly returns during the assessment year without requiring completion before 31 March. The court reasoned that section 15(1) authorises advance provisional assessment in monthly or other prescribed instalments, while section 15(3) allows levy and collection during the year or later in one lump sum, so no time-limit is imposed on completion of the provisional assessment itself. A contrary reading would make assessment for March returns impossible and February returns impractical. Provisional assessment under section 15 was therefore held not to be barred after the close of the assessment year. en-us Wed, 21 Aug 1985 00:00:00 +0530 Wed, 21 Aug 2013 16:14:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154460 Section 15 of the Andhra Pradesh General Sales Tax Act, read with rule 17, was construed as enabling provisional assessment of monthly returns during the assessment year without requiring completion before 31 March. The court reasoned that section 15(1) authorises advance provisional assessment in monthly or other prescribed instalments, while section 15(3) allows levy and collection during the year or later in one lump sum, so no time-limit is imposed on completion of the provisional assessment itself. A contrary reading would make assessment for March returns impossible and February returns impractical. Provisional assessment under section 15 was therefore held not to be barred after the close of the assessment year. Case-Laws VAT and Sales Tax Wed, 21 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154460