https://www.taxtmi.com/caselaws?id=128941 Under the Mysore Sales Tax Act, a return was not rendered incomplete merely because C Forms were not enclosed with it, since the governing rules permitted production of those forms any time before final assessment. Section 12(3) notice was required only where no return was filed, or where the return was incorrect or incomplete and assessment proceeded on a best judgment basis. Because the returns had been filed and were not treated as incomplete, and the assessments were not best judgment assessments, the statutory precondition for notice was absent. The assessments based on the returns were therefore upheld. en-us Tue, 23 Jun 1964 00:00:00 +0530 Mon, 15 Apr 2013 14:20:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128941 Under the Mysore Sales Tax Act, a return was not rendered incomplete merely because C Forms were not enclosed with it, since the governing rules permitted production of those forms any time before final assessment. Section 12(3) notice was required only where no return was filed, or where the return was incorrect or incomplete and assessment proceeded on a best judgment basis. Because the returns had been filed and were not treated as incomplete, and the assessments were not best judgment assessments, the statutory precondition for notice was absent. The assessments based on the returns were therefore upheld. Case-Laws VAT and Sales Tax Tue, 23 Jun 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128941