https://www.taxtmi.com/caselaws?id=160315 A deeming provision under Rule 28(21-A)(d)(i) of the Andhra Pradesh General Sales Tax Rules was held to operate fully on the amended transfer date, so the later extension from 1999 to 1 April 2000 could not be limited to future cases. Physical transfer of assessment records during the interregnum did not defeat the statutory fiction, particularly where the transferee officer had taken no substantive assessment action. The amendment therefore applied to the transferred files, the impugned order was quashed, and the earlier assessment arrangement continued until 1 April 2000. en-us Mon, 11 Oct 1999 00:00:00 +0530 Mon, 16 Dec 2013 11:44:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160315 A deeming provision under Rule 28(21-A)(d)(i) of the Andhra Pradesh General Sales Tax Rules was held to operate fully on the amended transfer date, so the later extension from 1999 to 1 April 2000 could not be limited to future cases. Physical transfer of assessment records during the interregnum did not defeat the statutory fiction, particularly where the transferee officer had taken no substantive assessment action. The amendment therefore applied to the transferred files, the impugned order was quashed, and the earlier assessment arrangement continued until 1 April 2000. Case-Laws VAT and Sales Tax Mon, 11 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160315