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2021 (8) TMI 590 - HC - VAT and Sales TaxValidity of assessment order - it is alleged that the assessment orders passed by the respondent were without jurisdiction - Proviso to Section 22(2) of the TNVAT Act - HELD THAT:- Section 27 of the TNVAT Act deals with assessment of escaped turnover and wrong availment of input tax credit. Sub-Section (2) of Section 27 of the TNVAT Act states that where, for any reason, the input tax credit has been availed wrongly or where any dealer produces false bills, vouchers, declaration certificate or any other documents with a view to support his claim of input tax credit or refund, the Assessing Authority shall, at any time, within a period of five years from the date of order of assessment, reverse input tax credit availed and determine the tax due after making such an enquiry, as it may consider necessary. The General Sales Tax Law of the State of Tamil Nadu in the instant case is the TNVAT Act and therefore, the provisions of the TNVAT Act and the Rules framed thereunder would fully apply and govern the assessment proceedings under the CST Act. Appeal allowed.
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