https://www.taxtmi.com/caselaws?id=156730 Penalty under section 14 of the Andhra Pradesh General Sales Tax Act must be determined when the relevant assessment is made. Sections 14(2), 14(3) and 14(4) treat penalty as part of the assessment process by permitting its levy in addition to the tax assessed. A penalty proceeding initiated years after completion of assessment is not authorised by this statutory scheme. Consequently, a separate post-assessment penalty levy is impermissible, and deletion of such belated penalty is sustained. en-us Wed, 18 Dec 1991 00:00:00 +0530 Tue, 24 Sep 2013 14:00:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156730 Penalty under section 14 of the Andhra Pradesh General Sales Tax Act must be determined when the relevant assessment is made. Sections 14(2), 14(3) and 14(4) treat penalty as part of the assessment process by permitting its levy in addition to the tax assessed. A penalty proceeding initiated years after completion of assessment is not authorised by this statutory scheme. Consequently, a separate post-assessment penalty levy is impermissible, and deletion of such belated penalty is sustained. Case-Laws VAT and Sales Tax Wed, 18 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156730