https://www.taxtmi.com/caselaws?id=164205 Under the Tamil Nadu VAT reassessment framework, a revised return can be relied on where section 22(6)(a) contemplates filing the correct and complete return after an assessment under section 22(4). The statutory scheme, including the power to cancel the earlier assessment and make a fresh assessment on the basis of the return submitted, requires the assessing authority to examine the revised return, supporting documents and objections with an open mind before proceeding further. The assessee's revised return was therefore treated as permissible in reassessment, and the authority had to consider the objections and revised return before completing reassessment. en-us Mon, 24 Aug 2009 00:00:00 +0530 Sat, 19 Apr 2014 15:01:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164205 Under the Tamil Nadu VAT reassessment framework, a revised return can be relied on where section 22(6)(a) contemplates filing the correct and complete return after an assessment under section 22(4). The statutory scheme, including the power to cancel the earlier assessment and make a fresh assessment on the basis of the return submitted, requires the assessing authority to examine the revised return, supporting documents and objections with an open mind before proceeding further. The assessee's revised return was therefore treated as permissible in reassessment, and the authority had to consider the objections and revised return before completing reassessment. Case-Laws VAT and Sales Tax Mon, 24 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164205