https://www.taxtmi.com/caselaws?id=127577 Sales tax constituted an annual levy on a dealer's turnover, while monthly returns and provisional remittances under rule 15 served only as machinery for interim payment and year-end adjustment. Accordingly, non-issue of monthly Form B-1 notices did not prevent a consolidated annual assessment and demand after the close of the year. Tax assessed under the Madras General Sales Tax Act could be recovered as arrears of land revenue because the Act expressly authorised that mode and the Madras Revenue Recovery Act supplied the applicable recovery machinery. No additional certificate procedure was required where no separate statutory recovery process displaced it. en-us Fri, 27 Sep 1957 00:00:00 +0530 Tue, 12 Mar 2013 14:30:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127577 Sales tax constituted an annual levy on a dealer's turnover, while monthly returns and provisional remittances under rule 15 served only as machinery for interim payment and year-end adjustment. Accordingly, non-issue of monthly Form B-1 notices did not prevent a consolidated annual assessment and demand after the close of the year. Tax assessed under the Madras General Sales Tax Act could be recovered as arrears of land revenue because the Act expressly authorised that mode and the Madras Revenue Recovery Act supplied the applicable recovery machinery. No additional certificate procedure was required where no separate statutory recovery process displaced it. Case-Laws VAT and Sales Tax Fri, 27 Sep 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127577