https://www.taxtmi.com/caselaws?id=167888 Section 87A of the Tamil Nadu VAT Act, 2006 required assessment for the relevant period to be made on the basis of returns filed within the prescribed time and manner, and rule 8(8)(a) treated that assessment as a deemed assessment requiring acceptance of the returns without calling for accounts. A revised notice that instead invited objections and proceeded outside that statutory scheme had no legal basis and was unsustainable; it was rightly set aside, and the assessment had to be completed in accordance with section 87A and rule 8(8)(a). en-us Tue, 26 Jun 2012 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167888 Section 87A of the Tamil Nadu VAT Act, 2006 required assessment for the relevant period to be made on the basis of returns filed within the prescribed time and manner, and rule 8(8)(a) treated that assessment as a deemed assessment requiring acceptance of the returns without calling for accounts. A revised notice that instead invited objections and proceeded outside that statutory scheme had no legal basis and was unsustainable; it was rightly set aside, and the assessment had to be completed in accordance with section 87A and rule 8(8)(a). Case-Laws VAT and Sales Tax Tue, 26 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167888