Limitation under State sales tax law governed CST assessment, rendering the notice and order time-barred.

Section 9(2) of the Central Sales Tax Act, 1956 applies the general sales tax law of the appropriate State to CST assessments, including the assessment machinery and limitation periods. On that basis, the Tamil Nadu VAT Act, 2006 limitation rules governed the assessment in question. As the assessment related to a deemed assessment for 2011-12 and the statutory period had already expired before the notice and consequential order were issued, the assessment was time-barred and could not be sustained.

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Issues: Whether the assessment under the Central Sales Tax Act, 1956 was barred by limitation by application of the limitation period under the Tamil Nadu Value Added Tax Act, 2006 through Section 9(2) of the Central Sales Tax Act, 1956.

Analysis: Section 9(2) of the Central Sales Tax Act, 1956 makes the provisions of the general sales tax law of the appropriate State applicable to assessments under the CST Act, including the powers and procedures relating to assessment. On that basis, the timelines governing assessment under the State enactment apply equally to CST assessments. The assessment in question was traceable to a deemed assessment for the period 2011-12, and the limitation period had expired before the impugned notice and consequential order were issued.

Conclusion: The assessment was barred by limitation and could not be sustained.

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