https://www.taxtmi.com/caselaws?id=274759 CST assessment notices were treated as timely because section 9(2) of the Central Sales Tax Act allows State sales tax law and its procedural incidents to operate where the CST regime is silent. The Court held that Rule 6(5) of the Kerala CST Rules did not itself prescribe a completion period, and the reassessment timelines in Rules 6(7) and 6(8) could not be read into it. In the absence of an express central limitation, the authorities could rely on the corresponding State limitation provisions, including the extended time under the Kerala General Sales Tax Act and the relevant finance enactment. The period covered by the Court's interim stay also could not be used against the revenue. en-us Wed, 12 Apr 2017 00:00:00 +0530 Sat, 01 Sep 2018 05:55:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274759 CST assessment notices were treated as timely because section 9(2) of the Central Sales Tax Act allows State sales tax law and its procedural incidents to operate where the CST regime is silent. The Court held that Rule 6(5) of the Kerala CST Rules did not itself prescribe a completion period, and the reassessment timelines in Rules 6(7) and 6(8) could not be read into it. In the absence of an express central limitation, the authorities could rely on the corresponding State limitation provisions, including the extended time under the Kerala General Sales Tax Act and the relevant finance enactment. The period covered by the Court's interim stay also could not be used against the revenue. Case-Laws VAT and Sales Tax Wed, 12 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274759