https://www.taxtmi.com/caselaws?id=163331 Assessment under the Tamil Nadu General Sales Tax Act, 1959 must follow the statute and cannot be controlled by an internal circular, but a traders' association lacking a direct cause of action cannot invoke writ jurisdiction merely to challenge such departmental correspondence. The statutory scheme contemplated prior notice of the proposed assessment and an opportunity to object, so any grievance against an assessment alleged to be contrary to law could be pursued before the appropriate authority. On that basis, the writ petition challenging the circular and proposed assessment was held not maintainable and was dismissed. en-us Tue, 06 Mar 2007 00:00:00 +0530 Mon, 31 Mar 2014 16:06:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163331 Assessment under the Tamil Nadu General Sales Tax Act, 1959 must follow the statute and cannot be controlled by an internal circular, but a traders' association lacking a direct cause of action cannot invoke writ jurisdiction merely to challenge such departmental correspondence. The statutory scheme contemplated prior notice of the proposed assessment and an opportunity to object, so any grievance against an assessment alleged to be contrary to law could be pursued before the appropriate authority. On that basis, the writ petition challenging the circular and proposed assessment was held not maintainable and was dismissed. Case-Laws VAT and Sales Tax Tue, 06 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163331