1960 (3) TMI 35

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....and decree of the Subordinate Judge of Visakhapatnam dismissing the plaintiffs' suit, O.S. No. 53 of 1954. The suit was filed for recovery of a sum of Rs. 15,816-10-3 that was collected by the State of Andhra under the provisions of the Madras General Sales Tax Act, hereinafter referred to as "the Act". The case of the plaintiffs was that as all the sales were effected outside the State for consum....

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....e rules are only for purpose of convenience and that the assessments were only tentative assessments and that the period of limitation starts only from the date of the final assessment. Following that decision we hold that the suit is in time inasmuch as the final assessment was made under exhibit A-1 on 31st March, 1951, and the suit was filed on 25th March, 1954. Following the decision of the S....