2017 (10) TMI 488

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.... K. Venkatesh ORDER Heard Mr. R. Senniappan, the learned counsel appearing for the petitioner and Mr.K.Venkatesh, the learned Government Advocate for the respondent. 2. The petitioner, who is a registered dealer on the file of the respondent, under the provisions of both Tamil Nadu General Sales Tax Act, 1959 (hereinafter, referred to as 'TNGST Act') and Central Sales Tax, 1956 (i....

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....ient, and the dealer has to produce the photo copy of the Stock Transfer Invoice, Transport Documents, Extract of Stock Book showing receipt of goods etc. Therefore, the respondent had disbelieved the Form 'F' Declaration produced by the petitioner, but has directed the petitioner to produce certain other contemporaneous record to support Form 'F' Declaration. 2.3 Now, the quest....

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....s been a mere error of judgment. It cannot also be reopened under the sales tax law of the State concerned, when the order has been made under the Central Sales Tax Act. Section 9 (2) of the Central Sales Tax Act is subject to the other provisions of the Act, which would include section 6 -A (2). ''Subject to'' is an expression, whereby, limitation is expressed. The order, in which....

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....tate law, but also for the purpose of invoking the powers of the assessment contained in section 9 (2) of the Central Sales Tax Act. The legal fiction continues to have effect even in relation to the powers of reassessment contained in the State Tax Law. e.g., Section 16 of the Tamil Nadu General Sales Tax Act,1959. 3. If the above decision is applied to the facts and circumstances of the prese....