https://www.taxtmi.com/caselaws?id=251275 The advance ruling mechanism under section 67 of the Andhra Pradesh Value Added Tax Act, 2005 was held not to apply to assessments under the Central Sales Tax Act, 1956 through section 9. Section 9(2) of the CST Act adopts the State sales tax law only for assessment, reassessment, collection and enforcement machinery, while advance ruling is a separate substantive device for uniform administration under the VAT Act. It cannot be implied into the CST Act, and the assessing authority was therefore entitled to complete the assessments despite pending ruling proceedings and appeal. en-us Wed, 23 Jan 2013 00:00:00 +0530 Fri, 22 May 2015 16:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251275 The advance ruling mechanism under section 67 of the Andhra Pradesh Value Added Tax Act, 2005 was held not to apply to assessments under the Central Sales Tax Act, 1956 through section 9. Section 9(2) of the CST Act adopts the State sales tax law only for assessment, reassessment, collection and enforcement machinery, while advance ruling is a separate substantive device for uniform administration under the VAT Act. It cannot be implied into the CST Act, and the assessing authority was therefore entitled to complete the assessments despite pending ruling proceedings and appeal. Case-Laws VAT and Sales Tax Wed, 23 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251275