https://www.taxtmi.com/caselaws?id=100505 Section 18(4) of the U.P. Sales Tax Act was treated as a mandatory assessment provision for a dealer who commenced business during an assessment year, requiring turnover for the next succeeding year to be fixed at twelve times the average monthly turnover determined under section 18(3). The dealer's election to file quarterly returns under rule 39(1) did not create an implied exception to that statutory mandate, and rule 41(5) could not override the Act. The assessment under section 18(4) was upheld, and the appeal failed. en-us Mon, 24 Apr 1967 00:00:00 +0530 Fri, 20 Sep 2013 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100505 Section 18(4) of the U.P. Sales Tax Act was treated as a mandatory assessment provision for a dealer who commenced business during an assessment year, requiring turnover for the next succeeding year to be fixed at twelve times the average monthly turnover determined under section 18(3). The dealer's election to file quarterly returns under rule 39(1) did not create an implied exception to that statutory mandate, and rule 41(5) could not override the Act. The assessment under section 18(4) was upheld, and the appeal failed. Case-Laws VAT and Sales Tax Mon, 24 Apr 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100505