https://www.taxtmi.com/caselaws?id=167559 Rule 59(1) of the Andhra Pradesh VAT Rules was upheld as intra vires because the Act's rule-making framework under sections 3A and 78 permitted prescription of officers and allocation of assessment functions within the statutory scheme. The definition of "assessing authority" in section 2(4) was read contextually and could not be used to defeat the machinery provisions in sections 20 and 21. Officers authorised under the Rules were therefore competent to receive returns and complete assessments, and the jurisdictional challenge to those assessments failed. en-us Thu, 30 Dec 2010 00:00:00 +0530 Thu, 25 Dec 2014 22:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167559 Rule 59(1) of the Andhra Pradesh VAT Rules was upheld as intra vires because the Act's rule-making framework under sections 3A and 78 permitted prescription of officers and allocation of assessment functions within the statutory scheme. The definition of "assessing authority" in section 2(4) was read contextually and could not be used to defeat the machinery provisions in sections 20 and 21. Officers authorised under the Rules were therefore competent to receive returns and complete assessments, and the jurisdictional challenge to those assessments failed. Case-Laws VAT and Sales Tax Thu, 30 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167559