https://www.taxtmi.com/caselaws?id=774074 Rectification under the Assam VAT Act was treated as valid where the original assessment omitted to consider a reimbursement claim and the omission amounted to an apparent error, not a review. The refund claim was also not barred by delay, laches or acquiescence because there had been no express rejection of the claim in the assessment order, and silence could not be treated as adverse determination. On declared goods, payment of the full gross Central Sales Tax was not a condition precedent for reimbursement of local tax where the dealer had complied with a lawful exemption regime and CST had been paid in the manner required by that regime. The reimbursement claim was therefore to be processed under the declared goods and refund provisions. en-us Fri, 27 Jun 2025 00:00:00 +0530 Thu, 03 Jul 2025 08:34:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774074 Rectification under the Assam VAT Act was treated as valid where the original assessment omitted to consider a reimbursement claim and the omission amounted to an apparent error, not a review. The refund claim was also not barred by delay, laches or acquiescence because there had been no express rejection of the claim in the assessment order, and silence could not be treated as adverse determination. On declared goods, payment of the full gross Central Sales Tax was not a condition precedent for reimbursement of local tax where the dealer had complied with a lawful exemption regime and CST had been paid in the manner required by that regime. The reimbursement claim was therefore to be processed under the declared goods and refund provisions. Case-Laws VAT / Sales Tax Fri, 27 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774074