https://www.taxtmi.com/caselaws?id=353668 Exercise of the composition option under Section 7-C of the Tamil Nadu General Sales Tax Act is valid where an assessee files a return claiming the benefit and remits tax at the prescribed rate, because no separate declaration or specified mode is required. Reassessment based on detailed scrutiny must comply with Rule 15(5-B), including the prescribed random-selection procedure; absent such compliance, the proceedings are unsustainable. Section 16-AA applies to escaped turnover where composition tax under Section 7-C had been permitted, not where the department treats the assessee as having failed to opt for composition and seeks regular assessment under Section 3-B. The assessment proceedings were quashed. en-us Mon, 18 Dec 2017 00:00:00 +0530 Wed, 10 Jan 2018 08:11:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353668 Exercise of the composition option under Section 7-C of the Tamil Nadu General Sales Tax Act is valid where an assessee files a return claiming the benefit and remits tax at the prescribed rate, because no separate declaration or specified mode is required. Reassessment based on detailed scrutiny must comply with Rule 15(5-B), including the prescribed random-selection procedure; absent such compliance, the proceedings are unsustainable. Section 16-AA applies to escaped turnover where composition tax under Section 7-C had been permitted, not where the department treats the assessee as having failed to opt for composition and seeks regular assessment under Section 3-B. The assessment proceedings were quashed. Case-Laws VAT and Sales Tax Mon, 18 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353668