https://www.taxtmi.com/caselaws?id=411012 Section 9(2) of the Central Sales Tax Act allows State authorities to apply the assessment machinery and powers of the relevant State sales tax law for CST proceedings, so Tamil Nadu VAT procedures could govern the assessments to that extent. However, assessments made under Section 22(2) of the Tamil Nadu Value Added Tax Act were found unsustainable on the deemed assessment framework and their quashing was upheld. A further direction treating the quashed assessment orders as notices under Section 27 of the Tamil Nadu Value Added Tax Act was also impermissible because the five-year limitation for revision had already expired. The time-barred revisional exercise could not be revived by recharacterising quashed orders as fresh notices. en-us Wed, 04 Aug 2021 00:00:00 +0530 Sat, 14 Aug 2021 09:28:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411012 Section 9(2) of the Central Sales Tax Act allows State authorities to apply the assessment machinery and powers of the relevant State sales tax law for CST proceedings, so Tamil Nadu VAT procedures could govern the assessments to that extent. However, assessments made under Section 22(2) of the Tamil Nadu Value Added Tax Act were found unsustainable on the deemed assessment framework and their quashing was upheld. A further direction treating the quashed assessment orders as notices under Section 27 of the Tamil Nadu Value Added Tax Act was also impermissible because the five-year limitation for revision had already expired. The time-barred revisional exercise could not be revived by recharacterising quashed orders as fresh notices. Case-Laws VAT and Sales Tax Wed, 04 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411012