https://www.taxtmi.com/caselaws?id=450663 Reassessment under the Tamil Nadu VAT framework was treated as timely for assessment years 2007-08 to 2010-11 because the deemed assessment date under the proviso was 30.06.2012, so notice issued on 12.08.2016 fell within the six-year period for escaped assessment. The contention that the proviso did not apply was rejected. Freight suppression additions, including for assessment year 2014-15, were found unsustainable because they rested on flat freight figures and undefined internet-based material without a rational or credible evidentiary foundation. The assessment orders were therefore set aside and the matters remitted for fresh consideration after hearing the assessee. en-us Tue, 05 Mar 2024 00:00:00 +0530 Mon, 11 Mar 2024 06:24:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450663 Reassessment under the Tamil Nadu VAT framework was treated as timely for assessment years 2007-08 to 2010-11 because the deemed assessment date under the proviso was 30.06.2012, so notice issued on 12.08.2016 fell within the six-year period for escaped assessment. The contention that the proviso did not apply was rejected. Freight suppression additions, including for assessment year 2014-15, were found unsustainable because they rested on flat freight figures and undefined internet-based material without a rational or credible evidentiary foundation. The assessment orders were therefore set aside and the matters remitted for fresh consideration after hearing the assessee. Case-Laws VAT and Sales Tax Tue, 05 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450663