https://www.taxtmi.com/caselaws?id=156141 A writ court will not reopen completed sales tax assessments that were never challenged before the proper forum and have attained finality; a refund claim based on a fresh factual enquiry into the nature of the sale was therefore not maintainable. The Court also held that a constitutional challenge to section 20 of the Andhra Pradesh General Sales Tax Act, 1957 could not be entertained where that provision was not actually in controversy on the facts before it. Both the collateral attack on finalised assessments and the vires challenge failed, and the writ petition was rejected. en-us Fri, 04 Nov 1988 00:00:00 +0530 Sat, 14 Sep 2013 12:05:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156141 A writ court will not reopen completed sales tax assessments that were never challenged before the proper forum and have attained finality; a refund claim based on a fresh factual enquiry into the nature of the sale was therefore not maintainable. The Court also held that a constitutional challenge to section 20 of the Andhra Pradesh General Sales Tax Act, 1957 could not be entertained where that provision was not actually in controversy on the facts before it. Both the collateral attack on finalised assessments and the vires challenge failed, and the writ petition was rejected. Case-Laws VAT and Sales Tax Fri, 04 Nov 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156141