https://www.taxtmi.com/caselaws?id=149765 Rule 41(3) of the U.P. Sales Tax Rules permitted only a provisional best judgment assessment where no return was filed, or where a return was filed without payment of admitted tax in the prescribed manner; it did not authorise the Sales Tax Officer to test the legal correctness of a dealer's denial of tax liability. Section 7(3) of the U.P. Sales Tax Act was likewise treated as part of the regular assessment scheme, not a source of provisional assessment power. Where quarterly returns asserted no tax liability, the absence of treasury challans did not make the returns incomplete, and the proposed assessments were held without jurisdiction and liable to be quashed. en-us Thu, 03 Oct 1968 00:00:00 +0530 Fri, 03 May 2013 12:35:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149765 Rule 41(3) of the U.P. Sales Tax Rules permitted only a provisional best judgment assessment where no return was filed, or where a return was filed without payment of admitted tax in the prescribed manner; it did not authorise the Sales Tax Officer to test the legal correctness of a dealer's denial of tax liability. Section 7(3) of the U.P. Sales Tax Act was likewise treated as part of the regular assessment scheme, not a source of provisional assessment power. Where quarterly returns asserted no tax liability, the absence of treasury challans did not make the returns incomplete, and the proposed assessments were held without jurisdiction and liable to be quashed. Case-Laws VAT and Sales Tax Thu, 03 Oct 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149765