Provisional sales tax assessments become infructuous once final assessment is made under the statutory scheme.

A provisional assessment under the Sales Tax Act remains subject to adjustment against the final assessment under section 10, and tax deposited on a return or provisional basis is treated as provisional until final determination. An appellate order concerning only the provisional assessment does not acquire independent force against the later final assessment. Once the final assessment is made, the provisional proceedings conclude and any pending challenge to them becomes infructuous. The stated principle is that the final assessment governs the taxpayer's liability, while the provisional assessment has only a temporary and subordinate character.

---

---

Issues: Whether an appeal or revision challenging a provisional assessment under the Sales Tax Act becomes infructuous once a final assessment is made under section 10 during the pendency of the proceedings.

Analysis: The scheme of the Act makes provisional assessments under sections 7A and 7B subject to adjustment against the final assessment under section 10, and section 7(4) declares tax deposited on return or provisional basis to be provisional pending final determination. An appellate order dealing with a provisional assessment does not attain an independent permanence against the later statutory final assessment. The position is analogous to a temporary injunction: even if confirmed in appeal, it does not control the final adjudication on the merits. Once final assessment is made, the provisional assessment stands concluded and any challenge to it no longer survives as an effective controversy.

Conclusion: The challenge to the provisional assessment became infructuous on the passing of the final assessment order, and the dismissal of the appeal as infructuous was ; the decision is against the assessee and in favour of the Revenue.

Ratio Decidendi: A provisional assessment under the Sales Tax Act is always subordinate to the final assessment under section 10, and any appellate order passed against such provisional assessment cannot prevent the provisional proceedings from becoming infructuous once the final assessment is made.

---