Framing of Default Assessment Orders

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..../clarifications have been issued on framing of assessment under Central Sales Tax Act, 1956 vide Circular No. 13 of 2007-08 dated 30.01.2008, Circular No. 15 of 2006-07 dated 30.03.2007 and Circular No. 2 of 2011-12 dated 09.06.2011 so that uniform procedure is adopted by all Assessing Authorities while framing such assessments. These circulars are available on the Department's website. 2. The Au....

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.... are complete, the information under Section 59 of the Delhi Value Added Tax Act, 2004 may not be asked and in such cases no assessment order need to be passed. Only reconciliation should be done by the Assessing Authorities at their level. 4. Nevertheless, in cases, where notices under Section 59 of DVAT Act are issued, the assessing authorities should allow inter-state concessional sales, inclu....

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....ent of tax credit, reversal of tax credit on transfer of goods after local purchase, tally of return version with balance sheet, etc. may also be looked into. 6. It will be personal responsibility of the concerned assessing authority to ensure that no case is left unassessed where deficiency of statutory forms exist. (Prashant Goyal) Commissioner (VAT) No. F.7/433/Policy-II/VAT/2012/935-942 Da....