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    <title>1992 (9) TMI 321 - ANDHRA PRADESH HIGH COURT</title>
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    <description>Where an appellate remand order merged in the Tribunal&#039;s order, limitation for reassessment under section 24-A of the Andhra Pradesh General Sales Tax Act, 1957 ran from the date of the Tribunal&#039;s order, not from the earlier date when the first appellate order was received by the assessing authority. On that basis, the reassessment was within time. The Tribunal was also entitled to confine remand to only those turnover items requiring fresh factual enquiry, while sustaining findings on the remaining items where the evidence already showed that stock transfer treatment was not proved. The Tribunal&#039;s order was therefore left undisturbed.</description>
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    <pubDate>Wed, 09 Sep 1992 00:00:00 +0530</pubDate>
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      <title>1992 (9) TMI 321 - ANDHRA PRADESH HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=157144</link>
      <description>Where an appellate remand order merged in the Tribunal&#039;s order, limitation for reassessment under section 24-A of the Andhra Pradesh General Sales Tax Act, 1957 ran from the date of the Tribunal&#039;s order, not from the earlier date when the first appellate order was received by the assessing authority. On that basis, the reassessment was within time. The Tribunal was also entitled to confine remand to only those turnover items requiring fresh factual enquiry, while sustaining findings on the remaining items where the evidence already showed that stock transfer treatment was not proved. The Tribunal&#039;s order was therefore left undisturbed.</description>
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      <pubDate>Wed, 09 Sep 1992 00:00:00 +0530</pubDate>
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