https://www.taxtmi.com/caselaws?id=357204 Section 9(2) of the Central Sales Tax Act, 1956 enables State sales tax authorities to assess, reassess, collect and enforce tax under the Central Act using the powers available under the State sales tax law. Applying that statutory framework, the Kerala High Court noted that a Division Bench had already recognised that revisional powers under the State law could be exercised in relation to a Central Sales Tax assessment. On that basis, it was held that the Deputy Commissioner could invoke revisional power under Section 56 of the Kerala Value Added Tax Act, 2003 in respect of the assessment made under the Central Sales Tax Act, 1956, and the challenge to jurisdiction failed. en-us Mon, 26 Feb 2018 00:00:00 +0530 Tue, 20 Mar 2018 08:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357204 Section 9(2) of the Central Sales Tax Act, 1956 enables State sales tax authorities to assess, reassess, collect and enforce tax under the Central Act using the powers available under the State sales tax law. Applying that statutory framework, the Kerala High Court noted that a Division Bench had already recognised that revisional powers under the State law could be exercised in relation to a Central Sales Tax assessment. On that basis, it was held that the Deputy Commissioner could invoke revisional power under Section 56 of the Kerala Value Added Tax Act, 2003 in respect of the assessment made under the Central Sales Tax Act, 1956, and the challenge to jurisdiction failed. Case-Laws VAT and Sales Tax Mon, 26 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357204