https://www.taxtmi.com/caselaws?id=786580 Limitation for completing an assessment had to be determined by the provision applicable to the relevant assessment year, and the later omission of the second proviso to Section 14(1) of the Andhra Pradesh General Sales Tax Act, 1957 did not alter that regime for the year in question. Because the assessment year 2000-2001 fell within the proviso's one-year completion period and the final assessment order was passed after that period expired, the assessment was held time-barred. The Tribunal's finding of limitation was therefore left undisturbed, and the revision was decided in favour of the assessee. en-us Mon, 02 Feb 2026 00:00:00 +0530 Mon, 16 Feb 2026 09:12:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786580 Limitation for completing an assessment had to be determined by the provision applicable to the relevant assessment year, and the later omission of the second proviso to Section 14(1) of the Andhra Pradesh General Sales Tax Act, 1957 did not alter that regime for the year in question. Because the assessment year 2000-2001 fell within the proviso's one-year completion period and the final assessment order was passed after that period expired, the assessment was held time-barred. The Tribunal's finding of limitation was therefore left undisturbed, and the revision was decided in favour of the assessee. Case-Laws VAT / Sales Tax Mon, 02 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786580