https://www.taxtmi.com/caselaws?id=253521 Returns qualify as deemed assessments only when filed in the prescribed form, within time, with the required documents and proof of tax payment. Under the Tamil Nadu Value Added Tax Act, 2006 and the Central Sales Tax Act, 1956, the assessing authority may scrutinise incomplete claims, including claims for concessional rate or exemption, and may call for declarations and supporting records before finalising assessment. Notices seeking explanation and materials were therefore not without jurisdiction merely because they were described as pre-assessment notices. Because the objection raised disputed facts as well as law, the challenge could not be terminated in writ proceedings at the threshold, and the dealers were required to respond before the assessing authority. en-us Fri, 19 Sep 2014 00:00:00 +0530 Thu, 10 Mar 2016 16:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253521 Returns qualify as deemed assessments only when filed in the prescribed form, within time, with the required documents and proof of tax payment. Under the Tamil Nadu Value Added Tax Act, 2006 and the Central Sales Tax Act, 1956, the assessing authority may scrutinise incomplete claims, including claims for concessional rate or exemption, and may call for declarations and supporting records before finalising assessment. Notices seeking explanation and materials were therefore not without jurisdiction merely because they were described as pre-assessment notices. Because the objection raised disputed facts as well as law, the challenge could not be terminated in writ proceedings at the threshold, and the dealers were required to respond before the assessing authority. Case-Laws VAT and Sales Tax Fri, 19 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253521