Supreme Court · 1987 INSC 306 · Decided 3 November 1987
The State of Andhra Pradesh v. Nay Swadeshi Oil Mills
- Court
- Supreme Court of India
- Citation
- 1987 INSC 306 · [1988] 1 S.C.R. 736
- Case number
- CIVIL APPEAL No. 4448/1985
- Decided
- 3 November 1987
- Bench
- E.S. VENKATARAMIAH, S. RANGANATHAN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Andhra Pradesh General Sales Tax Act, 1957: ss. 13 & 14(1) & 14(3)/Central Sales Tax Act, 1956: s. 9(2)-Applicability of-Returns not filed within the prescribed period-Assessments made after expiry c of four years from assessment year-Held, cases fall under s. 14(3) and ) assessment can be s. 9 of the Central Sales Tax Act, 1956 makes D the assessment procedure prescribed under the general sales tax law of the appropriate State applicable to the assessment to be made under the Central Act. Section 13 of the Andhra Pradesh General Sales Tax Act, 1957 requires the dealer to submit
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