https://www.taxtmi.com/caselaws?id=395553 Transitional assessment rules for pending pre-VAT sales tax matters required the authority to complete the deemed assessment process under the Pondicherry General Sales Tax (Assessment) Rules, 2007 before resorting to further action under the VAT regime. For an assessment year covered by returns already filed under the earlier sales tax laws, continued delay and a fresh notice calling for records were found unjustified. The impugned notice was quashed, and the authority was directed to proceed in accordance with the 2007 Rules, while retaining liberty to take further action according to law. en-us Fri, 10 Jan 2020 00:00:00 +0530 Thu, 20 Aug 2020 10:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395553 Transitional assessment rules for pending pre-VAT sales tax matters required the authority to complete the deemed assessment process under the Pondicherry General Sales Tax (Assessment) Rules, 2007 before resorting to further action under the VAT regime. For an assessment year covered by returns already filed under the earlier sales tax laws, continued delay and a fresh notice calling for records were found unjustified. The impugned notice was quashed, and the authority was directed to proceed in accordance with the 2007 Rules, while retaining liberty to take further action according to law. Case-Laws VAT and Sales Tax Fri, 10 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395553