The term "assessment" cannot be construed only as an order of ...
Case Laws VAT and Sales Tax
November 16, 2019
The term "assessment" cannot be construed only as an order of assessment and on the other hand, the said term "assessment" consists several process commencing from the issuance of notice to passing of the order of assessment. Thus, the term "assessment" includes passing of an order of assessment as well and thus, it does not mean the order of assessment as such.
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