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    <title>2013 (8) TMI 862 - ANDHRA PRADESH HIGH COURT</title>
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    <description>Consequential assessment orders following remand under the Andhra Pradesh General Sales Tax Act, 1957 and the Andhra Pradesh VAT Act, 2005 must be made within three years from receipt of the remand order. Remands made in 2008 were followed by demands only in 2012, beyond the prescribed limitation period. As the limitation objection was not effectively rebutted, the consequential demands were time-barred and could not be sustained. The writ petitions therefore succeeded, and the consequential orders were set aside.</description>
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    <pubDate>Thu, 08 Aug 2013 00:00:00 +0530</pubDate>
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      <description>Consequential assessment orders following remand under the Andhra Pradesh General Sales Tax Act, 1957 and the Andhra Pradesh VAT Act, 2005 must be made within three years from receipt of the remand order. Remands made in 2008 were followed by demands only in 2012, beyond the prescribed limitation period. As the limitation objection was not effectively rebutted, the consequential demands were time-barred and could not be sustained. The writ petitions therefore succeeded, and the consequential orders were set aside.</description>
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