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1987 (11) TMI 343 - SC - VAT and Sales TaxTime within which an assessment can be made under the provisions of the Andhra Pradesh General Sales Tax Act, 1957 where the return is not filed by the dealer within the time prescribed in that behalf Held that:- Appeal allowed. On a true construction of sub-section (1) and sub-section (3) of section 14 of the Act we are of opinion that where a return is not filed by a dealer before the date prescribed in that behalf under the Act, the assessing authority has got jurisdiction to complete the assessment within a period of six years from the expiry of the year to which the assessment relates. Admittedly, in these cases the returns were not filed within the prescribed date and the assessments have been made within six years from the expiry of the year to which the assessments relate. The orders of the High Court against which these appeals have been filed are therefore liable to be set aside.
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