https://www.taxtmi.com/caselaws?id=163425 Section 17(4) of the Kerala General Sales Tax Act, 1963 applied to assessments still pending when it came into force, and the assessing authority was required to assess under that provision if its conditions were met. The statement in form 21CC, though ordinarily to be filed with the return under rule 18A(1A), could still be furnished before completion of assessment, including after notice under rule 18A(2). Because the assessee's turnover was below the statutory limit and the mandatory opportunity under the rules had not been given before assessment under section 17(3), the Tribunal's order setting aside the assessment and remanding the matter was upheld. en-us Tue, 14 Jan 2003 00:00:00 +0530 Wed, 02 Apr 2014 14:31:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163425 Section 17(4) of the Kerala General Sales Tax Act, 1963 applied to assessments still pending when it came into force, and the assessing authority was required to assess under that provision if its conditions were met. The statement in form 21CC, though ordinarily to be filed with the return under rule 18A(1A), could still be furnished before completion of assessment, including after notice under rule 18A(2). Because the assessee's turnover was below the statutory limit and the mandatory opportunity under the rules had not been given before assessment under section 17(3), the Tribunal's order setting aside the assessment and remanding the matter was upheld. Case-Laws VAT and Sales Tax Tue, 14 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163425