1996 (7) TMI 534

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.... J.-In Girdharlal & Company v. State of Andhra Pradesh [1995] 97 STC 442 a Division Bench of this Court of which one of us (Syed Shah Mohammed Quadri, J.) was a party, laid down the principle for making reassessment under section 14(4) of the Andhra Pradesh General Sales Tax Act, 1957 (for short, "the Act"); it was held that if necessary material was available on record but the assessing authoriti....

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....vision case will have to be allowed. 2.. The Sales Tax Appellate Tribunal, whose order dated January 21, 1988 in T.A. No. 711 of 1987, is under revision before us, in dealing with the question whether the reassessment under section 14(4) of the Act was without jurisdiction, upheld the reassessment observing that the authority had power under section 14(4) to make reassessment because part of th....