https://www.taxtmi.com/caselaws?id=256750 Section 21(7) of the A.P. VAT Act was construed as governing only the consequences of deferment already permitted under the Act, not as an independent source of power to defer assessment proceedings. Reading it with Sections 32(5) and 33(4), the Court held that deferment power was confined to revision and appeal proceedings, and that extending it to assessments under Section 21 would ignore the statutory text and enlarge the provision by construction. Prior interim observations and contemporaneous understanding could not override the plain language. The Commissioner therefore had no jurisdiction to reject the deferment request on the basis of a supposed power under Section 21(7). en-us Wed, 31 Dec 2014 00:00:00 +0530 Mon, 19 Oct 2015 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256750 Section 21(7) of the A.P. VAT Act was construed as governing only the consequences of deferment already permitted under the Act, not as an independent source of power to defer assessment proceedings. Reading it with Sections 32(5) and 33(4), the Court held that deferment power was confined to revision and appeal proceedings, and that extending it to assessments under Section 21 would ignore the statutory text and enlarge the provision by construction. Prior interim observations and contemporaneous understanding could not override the plain language. The Commissioner therefore had no jurisdiction to reject the deferment request on the basis of a supposed power under Section 21(7). Case-Laws VAT and Sales Tax Wed, 31 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256750