https://www.taxtmi.com/caselaws?id=353358 Declaration forms may be filed after assessment where sufficient cause justifies an extension of time under the Tamil Nadu Value Added Tax Act. The statutory revisional power may encompass reopening or revising an assessment where necessary to give effect to that extension. State authorities exercising powers for assessment and recovery under the Central Sales Tax Act may also use the State enactment's revisional power. The assessee was entitled to an opportunity to submit the forms, following which the assessing authority was required to consider them and redo the assessment in accordance with law. en-us Wed, 20 Dec 2017 00:00:00 +0530 Wed, 03 Jan 2018 07:48:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353358 Declaration forms may be filed after assessment where sufficient cause justifies an extension of time under the Tamil Nadu Value Added Tax Act. The statutory revisional power may encompass reopening or revising an assessment where necessary to give effect to that extension. State authorities exercising powers for assessment and recovery under the Central Sales Tax Act may also use the State enactment's revisional power. The assessee was entitled to an opportunity to submit the forms, following which the assessing authority was required to consider them and redo the assessment in accordance with law. Case-Laws VAT and Sales Tax Wed, 20 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353358