https://www.taxtmi.com/caselaws?id=272880 Additional assessment for escaped turnover remained valid where the earlier three-year limitation period had not expired when the Andhra Pradesh General Sales Tax Act, 1957 commenced. Rule 17(1) of the Madras General Sales Tax Rules, 1939 prescribed three years, while Section 14(4) of the new Act extended the period to four years. Assessment finality arose only after the periods for appeal, revision, or additional assessment expired, not on completion of the original assessment. Because no finality had attached at commencement, the extended limitation period governed the pending tax liability; no accrued right or saving provision prevented its application. en-us Wed, 19 Jul 1961 00:00:00 +0530 Tue, 22 May 2018 17:29:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272880 Additional assessment for escaped turnover remained valid where the earlier three-year limitation period had not expired when the Andhra Pradesh General Sales Tax Act, 1957 commenced. Rule 17(1) of the Madras General Sales Tax Rules, 1939 prescribed three years, while Section 14(4) of the new Act extended the period to four years. Assessment finality arose only after the periods for appeal, revision, or additional assessment expired, not on completion of the original assessment. Because no finality had attached at commencement, the extended limitation period governed the pending tax liability; no accrued right or saving provision prevented its application. Case-Laws VAT and Sales Tax Wed, 19 Jul 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272880