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    <title>2009 (9) TMI 901 - KERALA HIGH COURT</title>
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    <description>CST assessments may be completed using the procedural machinery of the State sales tax law where section 9(2) of the Central Sales Tax Act applies that local procedure to assessment and recovery. Because the CST Act does not provide a separate detailed assessment code, the Kerala General Sales Tax Act procedure, including assessment by a fast track team under section 17D, governs CST assessments as well. The challenge to the fast track team&#039;s competence therefore failed, and its completion of the CST assessments was upheld.</description>
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      <link>https://www.taxtmi.com/caselaws?id=164875</link>
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