https://www.taxtmi.com/caselaws?id=364333 Under the deemed assessment scheme in Section 22(2) of the Tamil Nadu VAT Act, the cut-off date of 30 June 2012 barred a fresh original assessment for returns covered by the proviso. If the assessing authority disputed the return, tax rate, or exemption claim, the statute required reopening under Section 27 rather than a separate assessment order. A provisional assessment notice issued after the deeming date was also unsustainable. The impugned assessment order and notice were therefore not enforceable for the relevant years, while reopening proceedings remained available if the authority chose to proceed. en-us Thu, 07 Jun 2018 00:00:00 +0530 Fri, 27 Jul 2018 05:20:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364333 Under the deemed assessment scheme in Section 22(2) of the Tamil Nadu VAT Act, the cut-off date of 30 June 2012 barred a fresh original assessment for returns covered by the proviso. If the assessing authority disputed the return, tax rate, or exemption claim, the statute required reopening under Section 27 rather than a separate assessment order. A provisional assessment notice issued after the deeming date was also unsustainable. The impugned assessment order and notice were therefore not enforceable for the relevant years, while reopening proceedings remained available if the authority chose to proceed. Case-Laws VAT and Sales Tax Thu, 07 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364333