https://www.taxtmi.com/caselaws?id=296991 The Madras HC noted that assessments under the Central Sales Tax Act are governed through Section 9(2) of that Act, and that the amendment to Section 22(2) of the Tamil Nadu VAT Act created deemed assessment for the relevant years from 30.06.2012. On that footing, reassessment could not continue under the earlier regime; the proper course was to proceed under Section 27 of the Tamil Nadu VAT Act to revise the deemed assessment. Although the assessee had not responded to notices or furnished Form C, that omission did not cure the jurisdictional defect in the manner in which the orders were passed, and the reassessment orders were quashed. en-us Fri, 11 Jun 2021 00:00:00 +0530 Fri, 13 Aug 2021 21:23:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296991 The Madras HC noted that assessments under the Central Sales Tax Act are governed through Section 9(2) of that Act, and that the amendment to Section 22(2) of the Tamil Nadu VAT Act created deemed assessment for the relevant years from 30.06.2012. On that footing, reassessment could not continue under the earlier regime; the proper course was to proceed under Section 27 of the Tamil Nadu VAT Act to revise the deemed assessment. Although the assessee had not responded to notices or furnished Form C, that omission did not cure the jurisdictional defect in the manner in which the orders were passed, and the reassessment orders were quashed. Case-Laws VAT and Sales Tax Fri, 11 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296991