Supreme Court of India
The State of Andhra Pradesh v. Nay Swadeshi Oil Mills
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From the 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 made within six years from expiry of the assessment year. Sub-section (2) of s. 9 of the Central Sales Tax Act, 1956 makes 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
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