https://www.taxtmi.com/caselaws?id=353358 Section 84 of the Tamil Nadu Value Added Tax Act is described as permitting extension of time to file declaration forms on sufficient cause, and the ancillary power to give effect to that relief may include reopening or revising the assessment. The note also states that, where authorities act under Section 9(2) of the Central Sales Tax Act, the State revisional power may be used for assessment and recovery purposes. On that basis, the assessee is said to be entitled to one opportunity to produce the declaration forms, with the assessing authority to consider the documents 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 Section 84 of the Tamil Nadu Value Added Tax Act is described as permitting extension of time to file declaration forms on sufficient cause, and the ancillary power to give effect to that relief may include reopening or revising the assessment. The note also states that, where authorities act under Section 9(2) of the Central Sales Tax Act, the State revisional power may be used for assessment and recovery purposes. On that basis, the assessee is said to be entitled to one opportunity to produce the declaration forms, with the assessing authority to consider the documents 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