https://www.taxtmi.com/caselaws?id=159626 A provisional assessment under the Andhra Pradesh General Sales Tax Act, 1957 loses independent enforceability once a final assessment order is passed, because it merges into the final assessment. Where an appeal against the final assessment is already pending, the Tribunal need not examine the merits of a separate appeal against the provisional order and may dismiss it as infructuous. The statutory wording empowering the Tribunal to pass such order as it deems fit was treated as broad enough to support that course. The Tribunal therefore had power to dismiss the appeal as infructuous, and the challenge to that action failed. en-us Mon, 12 Jul 1999 00:00:00 +0530 Thu, 28 Nov 2013 15:29:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159626 A provisional assessment under the Andhra Pradesh General Sales Tax Act, 1957 loses independent enforceability once a final assessment order is passed, because it merges into the final assessment. Where an appeal against the final assessment is already pending, the Tribunal need not examine the merits of a separate appeal against the provisional order and may dismiss it as infructuous. The statutory wording empowering the Tribunal to pass such order as it deems fit was treated as broad enough to support that course. The Tribunal therefore had power to dismiss the appeal as infructuous, and the challenge to that action failed. Case-Laws VAT and Sales Tax Mon, 12 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159626