https://www.taxtmi.com/acts?id=17914 Section 121 empowers the Assessing Officer to require production of accounts, documents or other evidence from assessees and to make a written assessment of the value of taxable commodities transactions and the commodities transaction tax payable or refund due, subject to a two year time limit from the end of the relevant financial year; where an assessment yields a refund to an assessee, the assessee must refund that amount to the seller within the prescribed time. en-us Wed, 15 May 2013 10:24:32 +0530 Wed, 12 Nov 2025 18:02:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=17914 Section 121 empowers the Assessing Officer to require production of accounts, documents or other evidence from assessees and to make a written assessment of the value of taxable commodities transactions and the commodities transaction tax payable or refund due, subject to a two year time limit from the end of the relevant financial year; where an assessment yields a refund to an assessee, the assessee must refund that amount to the seller within the prescribed time. Act-Rules F. Acts / Amendment Acts Wed, 15 May 2013 10:24:32 +0530 https://www.taxtmi.com/acts?id=17914