1988 (3) TMI 423 - HC - VAT and Sales Tax

Summary

The High Court of Andhra Pradesh held that penalty under section 14(2) of the A.P. General Sales Tax Act can only be levied by the assessing authority while making the assessment to the best of his judgment and not thereafter. The Court quashed the penalty levied after the assessment was completed, stating it was without jurisdiction. The Tribunal's conclusion was deemed erroneous. The petition was allowed with no costs.