Framing of assessments under CST Act requires adherence to statutory-form filing timelines and completion of deficiency assessments by prescribed deadlines. Framing of assessments under the Central Sales Tax framework requires assessing authorities to follow local general sales tax procedure and time limits; statutory forms must be furnished within three months after the relevant quarter, subject to central extensions by the Commissioner. Assessing officers must complete deficiency-of-form assessments by prescribed dates under the compliance schedule and bear personal responsibility for their assigned cases. While assessing, officers should also verify balance-sheet reconciliations for larger dealers, timely returns and tax payments, reversal of input tax where applicable, and consistency between return versions and financial statements. No reconciliation is needed for dealers without central sales in the period.