https://www.taxtmi.com/caselaws?id=160422 The statutory scheme under the Tamil Nadu General Sales Tax Rules does not require a separate certificate from the assessing authority on the date of service of an assessment order, because the appeal form itself records that date and disputes may be verified from departmental records. Excess tax paid under that Act cannot be automatically adjusted against arrears under the Central Sales Tax Act unless the rules expressly permit such cross-statute adjustment. Where payment figures are disputed, the proper course is verification of records and, if an error is found, rectification under the Act; otherwise, a prompt reply should be issued. en-us Tue, 08 May 2001 00:00:00 +0530 Tue, 17 Dec 2013 17:28:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160422 The statutory scheme under the Tamil Nadu General Sales Tax Rules does not require a separate certificate from the assessing authority on the date of service of an assessment order, because the appeal form itself records that date and disputes may be verified from departmental records. Excess tax paid under that Act cannot be automatically adjusted against arrears under the Central Sales Tax Act unless the rules expressly permit such cross-statute adjustment. Where payment figures are disputed, the proper course is verification of records and, if an error is found, rectification under the Act; otherwise, a prompt reply should be issued. Case-Laws VAT and Sales Tax Tue, 08 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160422