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2011 (8) TMI 1042 - HC - VAT and Sales TaxTime Limitation - Benefit of exemption from levy of tax - Works Contract - sub-contracting basis - section 20(2) of Andhra Pradesh General Sales Tax Act, 1957 - Held that:- The revisional order was required to be passed by November 4, 2006, but was admittedly sent to the partners of the firm including the petitioner by registered post acknowledgement due on July 20, 2007, beyond the period prescribed under section 20(3) of the Act. There is no explanation as to what steps were taken from August 31, 2006 till July 20, 2007 to communicate the revisional order to the petitioner. It must be presumed that the order was not passed on the date it is purported to have been passed but it was passed beyond the period of limitation prescribed under section 20(3) of the Act - the order cannot be sustained being barred by limitation - Petition allowed.
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