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TMI Blog2020 (11) TMI 279X X X X Extracts X X X X X X X X Extracts X X X X ..... 17.02.2017 in all cases, before the expiry of the period of limitation. This argument is thus rejected. Defects in the books of accounts - the argument of Mr.Shaffiq is to the effect that all material particulars as required by Rule 10(6)(b)(i)(B) of the Tamil Nadu Value Added Tax Rules, 2007, have not been supplied, particularly a certificate evidencing receipt of goods returned within a period of six months from date of sale - HELD THAT:- It was incumbent on the part of the Officer to have tabulated the materials filed by the assessee in the first instance and compare the same with the requirements of the aforesaid Rule and thereafter come to a conclusion as to whether the Rule stands satisfied. This exercise has not been done and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yond the time limit stipulated under Section 27 of the Act. 3. The proviso to Section 22(2) stipulates that returns submitted for the years 2006-2007 to 2010-2011 in respect of which assessment orders had not been passed shall be deemed to have been assessed on the 30th day of June 2012 and an order of assessment shall be deemed to have been passed for the periods 2009-10 and 2010- 11 on 31.10.2016. Dates of deemed assessments for the periods 2011-12 and 2012- 13 are 31.10.2017 and 31.10.2019 respectively. Section 27 uses the phrase determination and the pre-assessment notice commences the process of determination. 4. The interpretation of the term determination and whether it envisages the point of initiation of proceedings or co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of sales tax legislation the use of the words proceed to assess and determine would lead to different consequences or result. In this connection the words which follow the word determine in Rule 33 must be accorded their due signification. The words assess the tax payable cannot be ignored and it is clearly meant that the assessment has to be made within the period prescribed. Assessment is a comprehensive word and can denote the entirety of proceedings which are taken with regard to it. It cannot and does not mean a final order of assessment alone unless there is some thing in the context of a particular provision which compels such a meaning being attributed to it. In our judgment despite the phraseology employed in Rule 33 the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner has, on 03.08.2017 written to the respondent officer annexing sales returns statements, along with the invoice number and date of transaction for the four years in question. The communication states that copies of credit notes with sample sales return note as well as invoices were also annexed. Thereafter, under letter dated 29.11.2017, some more details have been annexed along with pen drive containing relevant documentation. The text of the communication indicates that sample bills have been furnished for the periods in question. It is not in dispute that these communications have, in fact, been received by the officers. 7. However, the argument of Mr.Shaffiq is to the effect that all material particulars as required by Rule 10(6 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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