https://www.taxtmi.com/caselaws?id=155316 Section 14(4)(cc) of the A.P. General Sales Tax Act could not be used to reopen assessments that had already become final before the clause was inserted, because an enlargement of reopening power is not retrospective without express words or necessary intendment. The reassessment also failed because the original assessment did not grant any statutory deduction or exemption; it accepted the assessee's contention that the supplies were not sales at all. A transaction treated as outside the charging provision is not the same as a wrongly allowed exemption or deduction, so the statutory precondition for section 14(4)(cc) was absent. The reassessment orders were therefore without jurisdiction. en-us Thu, 31 Mar 1988 00:00:00 +0530 Tue, 03 Sep 2013 14:49:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155316 Section 14(4)(cc) of the A.P. General Sales Tax Act could not be used to reopen assessments that had already become final before the clause was inserted, because an enlargement of reopening power is not retrospective without express words or necessary intendment. The reassessment also failed because the original assessment did not grant any statutory deduction or exemption; it accepted the assessee's contention that the supplies were not sales at all. A transaction treated as outside the charging provision is not the same as a wrongly allowed exemption or deduction, so the statutory precondition for section 14(4)(cc) was absent. The reassessment orders were therefore without jurisdiction. Case-Laws VAT and Sales Tax Thu, 31 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155316