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TMI Blog2020 (8) TMI 289X X X X Extracts X X X X X X X X Extracts X X X X ..... vocate. O R D E R Heard Mr.Senniappan, learned counsel for the petitioner and Ms.Dhanamadhiri, learned Government Advocate for the respondent. 2. The challenge is to an order of assessment dated 05.09.2019, passed under the provisions of the Central Sales Tax Act, 1956 (CST Act) for the period 2011-12. 3. Initially the petitioner had been in receipt of a pre-assessment notice dated 26.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ain canvassed the plea of limitation pointing out that the period in question was 2011-12 and the original assessment would have been deemed to have been completed on 30.06.2018. 6. Thus, in light of Section 9(2) of the CST Act, that prescribes that the provisions of the TNVAT Act would apply in all matters of assessment in relation to the CST Act as well, the period of limitation for the complet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6.2019 where the petitioner has specifically raised the bar of limitation. 8. Fairly, she does not dispute the legal position that in terms of Section 9(2) of the CST Act, the provisions of TNVAT Act would apply in matter of assessments relating to CST as well. Section 9(2) is extracted below: '9. Levy and collection of tax and penalties.--- (1)----- (2) Subject to the other provisions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sferee of any business, imposition of the tax liability of a person carrying on business on the transferee of, or successor to, such business, transfer of liability of any firm or Hindu undivided family to pay tax in the event of the dissolution of such firm or partition of such family, recovery of tax from third parties, appeals, reviews, revisions, references, 8[refunds, rebates, penalties,]9 [c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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