ANDHRA STEEL CORPORATION LIMITED Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) Validity of the assessments made under the Andhra Pradesh General Sales Tax Act (hereinafter referred to as "the A.P.G.S.T. Act") and the Central Sales Tax Act (hereafter referred to as "the C.S.T. Act"), for the assessment years 1962-63 and 1963-64, is questioned in these tax revision cases, mainly on the ground of bar of limitation. So far as the assessment under the C.S.T. Act is concerned, there is no provision in the Act prescribing the period within which the assessment ought to be completed, but, in the A.P.G.S.T. Act, there is such a provision, and that constitutes the basis of the petitioners contention. Section 14(1), inter alia, says "an assessment under this section shall be made only within a period of four years from the expiry of the year to which the assessment relates."

(2.) Sub-section (7) of section 14, however, provides for exclusion of certain periods while computing the period of four years, prescribed by sub-section (1). Sub-section (7) reads as follows :

(3.) The real question in these cases is : what is the precise period which is liable to be excluded under sub-section (7) ? For a proper appreciation of this question it is necessary to state the relevant facts.