https://www.taxtmi.com/caselaws?id=397346 Section 9(2) of the Central Sales Tax Act, 1956 applies the general sales tax law of the appropriate State to CST assessments, including the assessment machinery and limitation periods. On that basis, the Tamil Nadu VAT Act, 2006 limitation rules governed the assessment in question. As the assessment related to a deemed assessment for 2011-12 and the statutory period had already expired before the notice and consequential order were issued, the assessment was time-barred and could not be sustained. en-us Tue, 04 Aug 2020 00:00:00 +0530 Mon, 17 Aug 2020 07:48:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397346 Section 9(2) of the Central Sales Tax Act, 1956 applies the general sales tax law of the appropriate State to CST assessments, including the assessment machinery and limitation periods. On that basis, the Tamil Nadu VAT Act, 2006 limitation rules governed the assessment in question. As the assessment related to a deemed assessment for 2011-12 and the statutory period had already expired before the notice and consequential order were issued, the assessment was time-barred and could not be sustained. Case-Laws VAT and Sales Tax Tue, 04 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397346