https://www.taxtmi.com/caselaws?id=187511 Reassessment of escaped turnover under the Andhra Pradesh General Sales Tax Act was treated as valid where no returns were filed and notice was issued within the six-year limitation period, because non-filing could still result in escaped assessment. The accompanying penalty was treated as ancillary to the reassessment power, so the same limitation period applied unless the statute clearly provided otherwise. Penalty proceedings were therefore time-barred for the assessment year beyond six years, but remained valid for the year still within time. The writ petition succeeded only to the extent of deleting the time-barred penalty, while the reassessment and balance penalty demand were upheld. en-us Mon, 18 Aug 1969 00:00:00 +0530 Tue, 25 Oct 2016 11:45:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187511 Reassessment of escaped turnover under the Andhra Pradesh General Sales Tax Act was treated as valid where no returns were filed and notice was issued within the six-year limitation period, because non-filing could still result in escaped assessment. The accompanying penalty was treated as ancillary to the reassessment power, so the same limitation period applied unless the statute clearly provided otherwise. Penalty proceedings were therefore time-barred for the assessment year beyond six years, but remained valid for the year still within time. The writ petition succeeded only to the extent of deleting the time-barred penalty, while the reassessment and balance penalty demand were upheld. Case-Laws VAT and Sales Tax Mon, 18 Aug 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187511