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2017 (4) TMI 1389 - HC - VAT and Sales TaxJurisdiction - time limitation - Whether the assessment under the CST Act could be completed by the authorities of the Department of Commercial Taxes of the State availing the extended time for the relevant year, in terms of the KGST Act/Rules, tracing the source of power to Section 9 (2) of the CST Act, Rule 6 (5) of the CST [Kerala] Rules, Section 17 of the KGST Act, Section 25 of the KVAT Act and the relevant Rules thereunder? Held that:- It is true that the proceedings had to be finalized by the authorities of the State as if it were the proceedings in respect of assessment/collection of tax payable to the State. Thus, a 'deeming provision' is introduced, enabling the authorities to bank upon the provisions of the State law, to deal with the situation. The position may be different, if any specific provision is incorporated under the CST Act/Rules in relation to the issue in question, by virtue of incorporation of term 'subject to other provisions of this Act and the rules made thereunder' under Section 9(2) - By virtue of the relevant provisions in the Finance Act, time for completing assessment in respect of the assessment year has been specifically extended by the State Government, to the requisite extent and as such, the CST assessment proceedings initiated/finalized by the authorities by issuing pre-assessment notice cannot be held as barred under any circumstances. Petition dismissed.
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