https://www.taxtmi.com/caselaws?id=103470 Provisional assessments under rule 21(9) of the Kerala General Sales Tax Rules remained valid despite deletion of section 18 of the Kerala General Sales Tax Act, 1963. The Court agreed that the rule continued to operate even after the statutory provision supporting the earlier assessment scheme was removed, because the challenge was confined to the sub-rule and the issue was essentially procedural. Longstanding State practice also supported not disturbing the provision. The challenge to the provisional assessment procedure therefore failed, and rule 21(9) was upheld. en-us Fri, 25 Oct 1991 00:00:00 +0530 Mon, 09 Sep 2013 10:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103470 Provisional assessments under rule 21(9) of the Kerala General Sales Tax Rules remained valid despite deletion of section 18 of the Kerala General Sales Tax Act, 1963. The Court agreed that the rule continued to operate even after the statutory provision supporting the earlier assessment scheme was removed, because the challenge was confined to the sub-rule and the issue was essentially procedural. Longstanding State practice also supported not disturbing the provision. The challenge to the provisional assessment procedure therefore failed, and rule 21(9) was upheld. Case-Laws VAT and Sales Tax Fri, 25 Oct 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103470