https://www.taxtmi.com/caselaws?id=128688 The proviso to rule 39(1) of the U.P. Sales Tax Rules was treated as valid because it operated consistently with the U.P. Sales Tax Act, 1948 and filled a gap for dealers who had not carried on business throughout the previous year. The Act permitted assessment on either the previous year's turnover or, under the alternative scheme, the assessment year's turnover, and the rule implemented that choice for dealers commencing business during the relevant period. On that basis, assessment of such an assessee on the assessment-year turnover was held permissible and valid. en-us Tue, 18 Dec 1962 00:00:00 +0530 Wed, 10 Apr 2013 11:49:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128688 The proviso to rule 39(1) of the U.P. Sales Tax Rules was treated as valid because it operated consistently with the U.P. Sales Tax Act, 1948 and filled a gap for dealers who had not carried on business throughout the previous year. The Act permitted assessment on either the previous year's turnover or, under the alternative scheme, the assessment year's turnover, and the rule implemented that choice for dealers commencing business during the relevant period. On that basis, assessment of such an assessee on the assessment-year turnover was held permissible and valid. Case-Laws VAT and Sales Tax Tue, 18 Dec 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128688