TaxTMI 
TaxTMI 
2017 (10) TMI 488
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....nniappan, 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 (in short 'CST Act') is before this C....
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....opy 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 question would be as to whether such documents can be ....
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....e 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, a finding is given that the movement of the goo....
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....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 present case, it is pointed out that there is no allegatio....