https://www.taxtmi.com/caselaws?id=163561 Assessment under the Tamil Nadu General Sales Tax Act, 1959 read with the Central Sales Tax Act, 1956 was held to be procedurally defective where Form F was rejected for incomplete columns without specifically informing the assessee of the defects in the pre-assessment notice or returning the forms for rectification. A fair opportunity required disclosure of the defects before finalisation or return of the defective forms for correction and resubmission. As neither step was taken, the assessment process was vitiated. The final assessment orders were quashed and the matters remanded for fresh consideration after permitting rectification and resubmission of Form F. en-us Fri, 22 Aug 2008 00:00:00 +0530 Fri, 04 Apr 2014 15:02:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163561 Assessment under the Tamil Nadu General Sales Tax Act, 1959 read with the Central Sales Tax Act, 1956 was held to be procedurally defective where Form F was rejected for incomplete columns without specifically informing the assessee of the defects in the pre-assessment notice or returning the forms for rectification. A fair opportunity required disclosure of the defects before finalisation or return of the defective forms for correction and resubmission. As neither step was taken, the assessment process was vitiated. The final assessment orders were quashed and the matters remanded for fresh consideration after permitting rectification and resubmission of Form F. Case-Laws VAT and Sales Tax Fri, 22 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163561