https://www.taxtmi.com/caselaws?id=149957 Rule 41 of the U.P. Sales Tax Rules limits provisional assessment to the statutory contingencies where no return is filed or tax is not paid in the prescribed manner. At that stage, the assessing authority may not test the legal correctness of the dealer's denial of liability or claim to a lower rate, because the dealer is required only to deposit the tax admitted by him to be due on the turnover shown in the return. The scheme, read with the Act, separates provisional assessment from regular assessment, and a disagreement on the dealer's legal view of liability does not by itself justify provisional best-judgment assessment. en-us Tue, 20 Oct 1970 00:00:00 +0530 Mon, 06 May 2013 17:20:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149957 Rule 41 of the U.P. Sales Tax Rules limits provisional assessment to the statutory contingencies where no return is filed or tax is not paid in the prescribed manner. At that stage, the assessing authority may not test the legal correctness of the dealer's denial of liability or claim to a lower rate, because the dealer is required only to deposit the tax admitted by him to be due on the turnover shown in the return. The scheme, read with the Act, separates provisional assessment from regular assessment, and a disagreement on the dealer's legal view of liability does not by itself justify provisional best-judgment assessment. Case-Laws VAT and Sales Tax Tue, 20 Oct 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149957