https://www.taxtmi.com/caselaws?id=149814 Section 18(2) of the U.P. Sales Tax Act applies only where a dealer begins business for the first time during the assessment year; an existing dealer who merely sells a new commodity or operates under an annual liquor licence is not treated as a new dealer and remains subject to the regular return regime. An ex parte provisional monthly assessment could not stand without a recorded finding that the assessee was a new dealer and that section 18(2) applied. Section 12-A did not shift the burden of proof in such ex parte proceedings, because it presupposes an opportunity for the assessee to participate and explain. en-us Wed, 11 Feb 1970 00:00:00 +0530 Fri, 03 May 2013 18:45:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149814 Section 18(2) of the U.P. Sales Tax Act applies only where a dealer begins business for the first time during the assessment year; an existing dealer who merely sells a new commodity or operates under an annual liquor licence is not treated as a new dealer and remains subject to the regular return regime. An ex parte provisional monthly assessment could not stand without a recorded finding that the assessee was a new dealer and that section 18(2) applied. Section 12-A did not shift the burden of proof in such ex parte proceedings, because it presupposes an opportunity for the assessee to participate and explain. Case-Laws VAT and Sales Tax Wed, 11 Feb 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149814