https://www.taxtmi.com/caselaws?id=146239 Provisional fixation of turnover was found unsustainable where the return was not accepted but the Sales Tax Officer failed to require production of account books as mandated by Rule 15 of the General Sales Tax Rules. The Court treated that omission as rendering the provisional assessment unwarranted and arbitrary, while leaving the officer free to correct the error at the final assessment stage. Recovery of the balance tax was restrained until finalisation of the assessment, so the assessee remained protected from collection action pending completion of the statutory process. en-us Thu, 23 Jul 1964 00:00:00 +0530 Tue, 23 Apr 2013 18:04:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=146239 Provisional fixation of turnover was found unsustainable where the return was not accepted but the Sales Tax Officer failed to require production of account books as mandated by Rule 15 of the General Sales Tax Rules. The Court treated that omission as rendering the provisional assessment unwarranted and arbitrary, while leaving the officer free to correct the error at the final assessment stage. Recovery of the balance tax was restrained until finalisation of the assessment, so the assessee remained protected from collection action pending completion of the statutory process. Case-Laws VAT and Sales Tax Thu, 23 Jul 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=146239