https://www.taxtmi.com/caselaws?id=148593 Provisional assessment under the Mysore Sales Tax Act was subject to adjustment on final assessment, and where the final assessment reduced the tax liability, the earlier assessment was superseded to that extent. Rule 20 required refund of excess tax collected, and the same principle applied to penalty linked to the disallowed portion because the amount was no longer lawfully payable under section 13. The excess penalty recovered with reference to tax later disallowed by the final assessment was therefore not sustainable and had to be refunded, and the State's revision failed. en-us Wed, 28 Aug 1968 00:00:00 +0530 Tue, 30 Apr 2013 16:50:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148593 Provisional assessment under the Mysore Sales Tax Act was subject to adjustment on final assessment, and where the final assessment reduced the tax liability, the earlier assessment was superseded to that extent. Rule 20 required refund of excess tax collected, and the same principle applied to penalty linked to the disallowed portion because the amount was no longer lawfully payable under section 13. The excess penalty recovered with reference to tax later disallowed by the final assessment was therefore not sustainable and had to be refunded, and the State's revision failed. Case-Laws VAT and Sales Tax Wed, 28 Aug 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148593