Tamil Nadu Act 23 of 2012).
22. Under Sub-Section (4) to Section 22 of TNVAT Act, 2006, an
Assessing Authority shall, after making such ... period. The powers that have been exercised under Section 22(4) and
Section 22(5) of TNVAT Act, 2006 are within reasonable period
Tamil Nadu Act 23 of 2012).
22. Under Sub-Section (4) to Section 22 of TNVAT Act, 2006, an
Assessing Authority shall, after making such ... period. The powers that have been exercised under Section 22(4) and
Section 22(5) of TNVAT Act, 2006 are within reasonable period
consignment sale under
Section 6(A) of CST Act. It is their further case that as per Section 22(2)
of TNVAT Act, the assessing ... light of Section 22(2) of
the Act.
34. As noticed above, Section 22 TNVAT Act deals with deemed assessment and
procedure to be followed
batch
Section 12 of the TNGST Act, 1959 Section 22 of the TNVAT Act, 2006
Procedure to be followed by the Procedure to be followed ... followed by Assessing Authority. As per Sub – Section (1) to Section
22 of the TNVAT Act, 2006, the assessment in respect of the dealer shall
Section 12 of TNVAT
Act, 2006 for a comparison they are reproduced below:-
Section 12 of the TNGST Act, 1959 Section 22 of the TNVAT ... followed by Assessing Authority. As per Sub – Section (1) to Section 22 of
the TNVAT Act, 2006, the assessment in respect of the dealer shall
Section 12 of TNVAT
Act, 2006 for a comparison they are reproduced below:-
Section 12 of the TNGST Act, 1959 Section 22 of the TNVAT ... followed by Assessing Authority. As per Sub – Section (1) to Section 22 of
the TNVAT Act, 2006, the assessment in respect of the dealer shall
provisions, namely, Section 22 (2) and 22(4) , is of the
view that, after the amendment, Section 22(2) reads thus:
“The assessing authority shall ... State Tax Officer, Karur
22. While making amendment of Sub- Section 2 of Section
22 of the TNVAT Act, the following reasons have been given
submitted that Section 22(2) is an
inadvertent error and the impugned order has been made under Section
22(4) of TNVAT ... TNVAT Act, proviso to Section 22(4)
becomes significant. According to proviso to Section 22(4) of TNVAT Act, it
is statutorily imperative that
22(3) of the TNVAT Act, 2006 is
implemented by Rule 10 of the TNVAT Rules, 2007. As per Section
22 ... Section 2 to Section 81 of TNVAT Act, 2006, the
Authority or Officer mentioned in Sub- Section 1 to Section
Section 21 of the TNVAT Act,
2006.
12. As per Section 42(1) of the TNVAT Act, 2006, tax
under Section 21 of the TNVAT ... dated 18.01.2016
against the petitioner under Section 27(1)(a) read with
Section 22(3) of the TNVAT Act, 2006. There can be no
premium
