https://www.taxtmi.com/caselaws?id=274558 A pre-assessment notice under the Tamil Nadu General Sales Tax Act could not reopen export transactions already examined and accepted as exempt in the Central Sales Tax assessment. The CST assessment had relied on export documents and Form H, and had recorded that the sales fell within Section 5(3) of the CST Act. On that basis, a fresh assessment under the State Act on the same facts, based only on a date discrepancy between invoices, was treated as an indirect attempt to disturb a concluded exemption. The Madras HC held the notice without jurisdiction and set it aside. en-us Thu, 20 Jul 2017 00:00:00 +0530 Wed, 22 Aug 2018 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274558 A pre-assessment notice under the Tamil Nadu General Sales Tax Act could not reopen export transactions already examined and accepted as exempt in the Central Sales Tax assessment. The CST assessment had relied on export documents and Form H, and had recorded that the sales fell within Section 5(3) of the CST Act. On that basis, a fresh assessment under the State Act on the same facts, based only on a date discrepancy between invoices, was treated as an indirect attempt to disturb a concluded exemption. The Madras HC held the notice without jurisdiction and set it aside. Case-Laws VAT and Sales Tax Thu, 20 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274558