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    <title>2013 (8) TMI 862 - ANDHRA PRADESH HIGH COURT</title>
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    <description>A consequential assessment order passed after remand must be issued within three years from receipt of the remand order. Applying that limitation principle, the article states that remand orders made in 2008 could not sustain consequential demands issued only in 2012 under both the Andhra Pradesh General Sales Tax Act and the Andhra Pradesh VAT Act. The absence of an effective rebuttal to the limitation plea supported the conclusion that the demands were time-barred and liable to be set aside in favour of the assessee.</description>
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    <pubDate>Thu, 08 Aug 2013 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=168956</link>
      <description>A consequential assessment order passed after remand must be issued within three years from receipt of the remand order. Applying that limitation principle, the article states that remand orders made in 2008 could not sustain consequential demands issued only in 2012 under both the Andhra Pradesh General Sales Tax Act and the Andhra Pradesh VAT Act. The absence of an effective rebuttal to the limitation plea supported the conclusion that the demands were time-barred and liable to be set aside in favour of the assessee.</description>
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      <pubDate>Thu, 08 Aug 2013 00:00:00 +0530</pubDate>
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