In order to clarify the completion of scrutiny & assessment up to 30-6-2017 of all acts subsumed in gst.

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....tation of Assam Goods and Services Act, 2017 from 1st July, 2017 Assam Value Added Tax Act, 2003 and Central Sales Tax Act, 1956 [except alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas and aviation turbine], Assam Entry Tax Act, 2008, Assam Amusement and Betting Tax Act, 1939, Assam Tax on Luxuries (Hotels, Lodging Ho....

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.... Act, 1956. Therefore, the provision of assessment under Assam Value Added Tax Act, 2003 applies to the dealers under Central Sales Tax Act, 1956. Under this act, a dealer claims concessional rate of tax on the strength of statutory forms. The dealer may or may not possess the statutory forms. It is therefore necessary to verify the authenticity of the statutory forms and their correctness in resp....

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....ch TDS in their returns without furnishing the TDS certificate with the copy/copies of challans. Secondly, it is observed in some cases that works contractors imports goods from outside the State for the works contract and dispose the rest for purposes not permissible under the law. Considering the nature of the works contract, the assessing officers can easily infer from the returns submitted and....