https://www.taxtmi.com/caselaws?id=127447 A final yearly sales tax assessment under the Madras General Sales Tax framework is not invalid merely because separate provisional monthly assessments were not made beforehand. The charging and assessment provisions, read with the rules on monthly returns and best-judgment assessment, form a self-contained scheme in which the final stage assessment operates on the statutory basis contemplated by the rules. Provisional monthly assessment is not a condition precedent to jurisdiction for the final assessment, and the court rejected any construction that would let an assessee defeat assessment through its own default. en-us Mon, 11 Jul 1955 00:00:00 +0530 Sat, 09 Mar 2013 10:38:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127447 A final yearly sales tax assessment under the Madras General Sales Tax framework is not invalid merely because separate provisional monthly assessments were not made beforehand. The charging and assessment provisions, read with the rules on monthly returns and best-judgment assessment, form a self-contained scheme in which the final stage assessment operates on the statutory basis contemplated by the rules. Provisional monthly assessment is not a condition precedent to jurisdiction for the final assessment, and the court rejected any construction that would let an assessee defeat assessment through its own default. Case-Laws VAT and Sales Tax Mon, 11 Jul 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127447