Default assessment under CST Act must rely on Form 9 reconciliation and verified central declaration forms, not on originals alone. Default assessment under the CST Act must be based on the dealer's reconciliation return in Form 9 and due verification of the central declaration/certificate forms declared therein; Assessing Authorities shall not frame central assessments related to central declaration forms where no refund is involved and may frame assessments only when required to process refund claims. Form 9 prescribes quarterly/annual reconciliation of turnover, receipt/pendency of statutory forms, computation of tax liability (including treatment where C or E forms are not received), payment details, interest, and three year pendency reporting.
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Provisions expressly mentioned in the judgment/order text.
Default assessment under CST Act must rely on Form 9 reconciliation and verified central declaration forms, not on originals alone.
Default assessment under the CST Act must be based on the dealer's reconciliation return in Form 9 and due verification of the central declaration/certificate forms declared therein; Assessing Authorities shall not frame central assessments related to central declaration forms where no refund is involved and may frame assessments only when required to process refund claims. Form 9 prescribes quarterly/annual reconciliation of turnover, receipt/pendency of statutory forms, computation of tax liability (including treatment where C or E forms are not received), payment details, interest, and three year pendency reporting.
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