https://www.taxtmi.com/caselaws?id=158815 Section 9(2) of the Central Sales Tax Act permits State authorities to exercise revisional powers on behalf of the Union, but only subject to the Central Act and the rules framed under it. For escaped assessment and under-assessment, the governing Central rule provided a four-year limitation from the expiry of the year to which the tax relates, and rule 14-A(11) extended that limitation to the revising authority. The Andhra Pradesh limitation provision in section 20(3), which runs from service of the assessment order, was held not to control action taken under section 9(2). The operative starting point was the end of the assessment year, not service of the original order, with the result that the revisional order was time-barred. en-us Thu, 11 Jul 1996 00:00:00 +0530 Thu, 07 Nov 2013 16:26:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158815 Section 9(2) of the Central Sales Tax Act permits State authorities to exercise revisional powers on behalf of the Union, but only subject to the Central Act and the rules framed under it. For escaped assessment and under-assessment, the governing Central rule provided a four-year limitation from the expiry of the year to which the tax relates, and rule 14-A(11) extended that limitation to the revising authority. The Andhra Pradesh limitation provision in section 20(3), which runs from service of the assessment order, was held not to control action taken under section 9(2). The operative starting point was the end of the assessment year, not service of the original order, with the result that the revisional order was time-barred. Case-Laws VAT and Sales Tax Thu, 11 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158815