https://www.taxtmi.com/caselaws?id=160394 Section 12 of the Tamil Nadu General Sales Tax Act, 1959 permits either acceptance of a return under section 12(1) or scrutiny assessment under section 12(1-A), but not a provisional final assessment. Once assessment is completed under either provision, reopening must proceed under section 16 on valid grounds, with notice to the assessee, examination of accounts, and a reasonable opportunity to respond. An order treating the earlier assessment as provisional and making additions without following this procedure was unsustainable. The reassessment under section 12(1-A) was set aside, and the matter was remitted to the assessing authority for fresh action under section 16 after allowing production of records and objections. en-us Mon, 23 Jul 2001 00:00:00 +0530 Tue, 17 Dec 2013 15:29:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160394 Section 12 of the Tamil Nadu General Sales Tax Act, 1959 permits either acceptance of a return under section 12(1) or scrutiny assessment under section 12(1-A), but not a provisional final assessment. Once assessment is completed under either provision, reopening must proceed under section 16 on valid grounds, with notice to the assessee, examination of accounts, and a reasonable opportunity to respond. An order treating the earlier assessment as provisional and making additions without following this procedure was unsustainable. The reassessment under section 12(1-A) was set aside, and the matter was remitted to the assessing authority for fresh action under section 16 after allowing production of records and objections. Case-Laws VAT and Sales Tax Mon, 23 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160394