https://www.taxtmi.com/caselaws?id=163308 Section 15 of the Andhra Pradesh General Sales Tax Act, 1957 permits provisional assessment only during the assessment year, based on estimated or actual turnover and in advance of final assessment. An order passed nearly two years after the relevant year had ended fell outside that time-bound statutory scheme and was without authority of law. The record also showed that the dealer had filed objections, so the premise that no objection existed was incorrect. On that basis, the provisional assessment was treated as an abuse of power and was set aside in favour of the assessee. en-us Mon, 09 Oct 2006 00:00:00 +0530 Mon, 31 Mar 2014 11:16:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163308 Section 15 of the Andhra Pradesh General Sales Tax Act, 1957 permits provisional assessment only during the assessment year, based on estimated or actual turnover and in advance of final assessment. An order passed nearly two years after the relevant year had ended fell outside that time-bound statutory scheme and was without authority of law. The record also showed that the dealer had filed objections, so the premise that no objection existed was incorrect. On that basis, the provisional assessment was treated as an abuse of power and was set aside in favour of the assessee. Case-Laws VAT and Sales Tax Mon, 09 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163308