https://www.taxtmi.com/caselaws?id=157403 Assessment reopening under the Andhra Pradesh General Sales Tax Act could extend to wrongly granted exemption or deduction, and clause (cc) was treated as clarificatory so that escaped turnover or underassessment could be brought to tax even where the original assessment predated the amendment. Reopening was also examined against the absence of fresh material; although the authority had power to reassess, the Tribunal found the action rested on the existing record and not on sufficient new information. The legal challenge therefore failed on the reopening point, and the Tribunal's order was sustained. en-us Wed, 13 Jul 1994 00:00:00 +0530 Fri, 04 Oct 2013 18:50:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157403 Assessment reopening under the Andhra Pradesh General Sales Tax Act could extend to wrongly granted exemption or deduction, and clause (cc) was treated as clarificatory so that escaped turnover or underassessment could be brought to tax even where the original assessment predated the amendment. Reopening was also examined against the absence of fresh material; although the authority had power to reassess, the Tribunal found the action rested on the existing record and not on sufficient new information. The legal challenge therefore failed on the reopening point, and the Tribunal's order was sustained. Case-Laws VAT and Sales Tax Wed, 13 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157403