https://www.taxtmi.com/caselaws?id=366815 Where departmental instructions permit declaration forms or certificates to be accepted after final assessment, the assessing authority must consider a request for revised assessment on that basis rather than reject it solely because the original assessment is complete. The text explains that the petitioner produced industrial input certificates after assessment and sought revision under the Tamil Nadu Value Added Tax Act, 2006, and that a refusal premised on the inability to revise after assessment was unsustainable. The request had to be examined on merits, with an opportunity of hearing, and the assessment revised in accordance with law if the certificates were accepted. en-us Thu, 30 Aug 2018 00:00:00 +0530 Wed, 12 Sep 2018 09:41:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366815 Where departmental instructions permit declaration forms or certificates to be accepted after final assessment, the assessing authority must consider a request for revised assessment on that basis rather than reject it solely because the original assessment is complete. The text explains that the petitioner produced industrial input certificates after assessment and sought revision under the Tamil Nadu Value Added Tax Act, 2006, and that a refusal premised on the inability to revise after assessment was unsustainable. The request had to be examined on merits, with an opportunity of hearing, and the assessment revised in accordance with law if the certificates were accepted. Case-Laws VAT and Sales Tax Thu, 30 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366815