https://www.taxtmi.com/caselaws?id=149755 The Sales Tax Officer lacked jurisdiction to assess under rule 41(3) of the U.P. Sales Tax Rules where the return disclosed the turnover but expressly claimed that the sales of handspun woollen yarn were exempt from sales tax. In that situation, rule 41(2) did not require tax deposit with the return because the dealer was not admitting the turnover as taxable. Rule 41(3) applies only when no return is filed or when a return is filed without payment of tax in respect of turnover on which tax is payable. As the assessee denied tax liability on the disclosed turnover on the ground of exemption, the statutory precondition for assessment under rule 41(3) was absent and the assessment order was liable to be quashed. en-us Wed, 17 Sep 1969 00:00:00 +0530 Fri, 03 May 2013 11:34:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149755 The Sales Tax Officer lacked jurisdiction to assess under rule 41(3) of the U.P. Sales Tax Rules where the return disclosed the turnover but expressly claimed that the sales of handspun woollen yarn were exempt from sales tax. In that situation, rule 41(2) did not require tax deposit with the return because the dealer was not admitting the turnover as taxable. Rule 41(3) applies only when no return is filed or when a return is filed without payment of tax in respect of turnover on which tax is payable. As the assessee denied tax liability on the disclosed turnover on the ground of exemption, the statutory precondition for assessment under rule 41(3) was absent and the assessment order was liable to be quashed. Case-Laws VAT and Sales Tax Wed, 17 Sep 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149755