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    <title>1995 (4) TMI 270 - ANDHRA PRADESH HIGH COURT</title>
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    <description>Escaped turnover could be brought to tax under the assessment and revisional powers, but action had to be initiated within four years from service of the original assessment or levy order on the dealer. Where the escaped turnover was not the subject of remand proceedings, a fresh order passed after remand did not restart the limitation period for that omitted turnover. The limitation therefore ran from service of the original assessment order, and on that basis the revisional order was beyond time and barred by limitation.</description>
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      <link>https://www.taxtmi.com/caselaws?id=158559</link>
      <description>Escaped turnover could be brought to tax under the assessment and revisional powers, but action had to be initiated within four years from service of the original assessment or levy order on the dealer. Where the escaped turnover was not the subject of remand proceedings, a fresh order passed after remand did not restart the limitation period for that omitted turnover. The limitation therefore ran from service of the original assessment order, and on that basis the revisional order was beyond time and barred by limitation.</description>
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