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of <h1>Circular: Review 2014-15 CST Act Assessments; Address FORM 9 Omissions and Multiple Orders per Section 74B DVAT Act.</h1> The circular addresses issues related to assessment orders under the CST Act, 1956 for the year 2014-15, noting that FORM 9 was not fully considered in some cases, and multiple assessment orders were issued for the same period. Assessing Authorities are advised to review such cases under Section 74B of the DVAT Act, 2004, considering Rule 36B, particularly Rule 36B(7), and to request necessary documents. The issue of multiple assessments was previously addressed in Circular No. 6 of 2017-18. The circular is issued with the approval of the commissioner of Trade and Taxes.
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