1988 (6) TMI 307 - HC - VAT and Sales Tax

Summary

The High Court of Andhra Pradesh held that the penalty order in the case was barred by limitation under sub-section (4-A) of section 14. The penalty proceedings were deemed ancillary to the reopening proceedings under sub-section (4). The Court dismissed the Tax Revision Case, stating that the penalty order was not valid due to the limitation period.