THE STATE OF ANDHRA PRADESH vs NAV SWADESHI OIL MILLS

The Supreme Court held that under Section 14 of the Andhra Pradesh General Sales Tax Act, 1957, if a dealer fails to file a return before the prescribed date, the assessing authority can complete the assessment within six years from the expiry of the assessment year. The Court clarified that assessments based on late returns fall under subsection (3) of Section 14, which allows for a six-year period, as opposed to the four-year period applicable to timely returns under subsection (1). The Court allowed the appeals by the State, affirming the validity of the assessments made beyond four years in cases where returns were filed late.