https://www.taxtmi.com/caselaws?id=128504 Writ petitions against provisional sales tax assessment were not entertained for substantive relief, but the Court required the assessing authority to complete final assessment under the statutory scheme, with provisional demand kept in abeyance subject to security. It stressed that the petitioners must be given an opportunity to adduce evidence and to meet any material gathered in private enquiry before finalisation, and that the authority must examine whether the statutory definition of "dealer" is satisfied on the evidence in each case. The Court also reiterated that assessment is a judicial function and cannot proceed mechanically or on a predetermined basis. en-us Thu, 24 Aug 1961 00:00:00 +0530 Sat, 06 Apr 2013 15:58:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128504 Writ petitions against provisional sales tax assessment were not entertained for substantive relief, but the Court required the assessing authority to complete final assessment under the statutory scheme, with provisional demand kept in abeyance subject to security. It stressed that the petitioners must be given an opportunity to adduce evidence and to meet any material gathered in private enquiry before finalisation, and that the authority must examine whether the statutory definition of "dealer" is satisfied on the evidence in each case. The Court also reiterated that assessment is a judicial function and cannot proceed mechanically or on a predetermined basis. Case-Laws VAT and Sales Tax Thu, 24 Aug 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128504