https://www.taxtmi.com/caselaws?id=163872 Section 12C of the Tamil Nadu General Sales Tax Act, read with rule 15(5E), does not require automatic acceptance of a dealer's returns on mere filing and does not bar the assessing authority from verifying their correctness and completeness. Where returns are said to be incomplete, incorrect, or based on exemption, rebate, or disputed tax rate claims, the authority may call for supporting material and test whether the statutory conditions for acceptance are satisfied. The challenge to the show-cause notice therefore failed, the notice was upheld as valid, and the dealer was allowed to raise objections before the assessing officer. en-us Wed, 01 Aug 2007 00:00:00 +0530 Wed, 31 Dec 2014 11:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163872 Section 12C of the Tamil Nadu General Sales Tax Act, read with rule 15(5E), does not require automatic acceptance of a dealer's returns on mere filing and does not bar the assessing authority from verifying their correctness and completeness. Where returns are said to be incomplete, incorrect, or based on exemption, rebate, or disputed tax rate claims, the authority may call for supporting material and test whether the statutory conditions for acceptance are satisfied. The challenge to the show-cause notice therefore failed, the notice was upheld as valid, and the dealer was allowed to raise objections before the assessing officer. Case-Laws VAT and Sales Tax Wed, 01 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163872