https://www.taxtmi.com/caselaws?id=127448 Sales tax assessment provisions were construed as a single statutory machinery built around monthly returns and final annual assessment. The use of the word "accepted" in the assessment rule did not change the substance of the process, and the absence of a separate provisional assessment for each month did not invalidate the yearly assessment. The rule permitting final assessment after the close of the year was treated as a continuation of the same scheme, not as dependent on prior month-by-month assessments. A construction that would allow an assessee to defeat tax liability by default was rejected, and the yearly assessment was held valid. en-us Mon, 11 Jul 1955 00:00:00 +0530 Sat, 09 Mar 2013 10:43:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127448 Sales tax assessment provisions were construed as a single statutory machinery built around monthly returns and final annual assessment. The use of the word "accepted" in the assessment rule did not change the substance of the process, and the absence of a separate provisional assessment for each month did not invalidate the yearly assessment. The rule permitting final assessment after the close of the year was treated as a continuation of the same scheme, not as dependent on prior month-by-month assessments. A construction that would allow an assessee to defeat tax liability by default was rejected, and the yearly assessment was held valid. Case-Laws VAT and Sales Tax Mon, 11 Jul 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127448