Section 21(8) in The Andhra Pradesh Value Added Tax Act, 2005
(8)Where an assessment made has been set aside by [any Court or as the case may be the Appellate Tribunal] [Substituted for the words 'any Court' by Act 21 of 2011, w.e.f. 15-9-2011. ] the period between the date of such assessment and the date on which it has been set aside shall be excluded in computing the period of four years or six years as the case may be, for making any fresh assessment.Payment and Recovery of Tax
