CST assessments may follow State sales tax procedure, including fast track team assessment, where the Act imports local machinery.

CST assessments may be completed using the procedural machinery of the State sales tax law where section 9(2) of the Central Sales Tax Act applies that local procedure to assessment and recovery. Because the CST Act does not provide a separate detailed assessment code, the Kerala General Sales Tax Act procedure, including assessment by a fast track team under section 17D, governs CST assessments as well. The challenge to the fast track team's competence therefore failed, and its completion of the CST assessments was upheld.

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Issues: Whether assessments under the Central Sales Tax Act can be completed by the fast track team under section 17D of the Kerala General Sales Tax Act.

Analysis: Section 9(2) of the Central Sales Tax Act vests the authorities empowered under the local sales tax law with authority to assess and recover CST dues and also makes the procedural provisions of the State sales tax law applicable to CST assessments. As the CST Act does not lay down an independent detailed assessment procedure, the procedure under the Kerala General Sales Tax Act, including the mechanism of assessment by a fast track team under section 17D, applies to CST assessments as well.

Conclusion: The fast track team constituted under section 17D of the Kerala General Sales Tax Act could validly complete CST assessments, and the challenge by the assessee failed.

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