https://www.taxtmi.com/caselaws?id=150173 Under the U.P. Sales Tax Act, the majority treated section 7(3) best judgment assessment and section 21(1) escaped-assessment proceedings as independent remedies. Where a dealer failed to file returns, section 7(3) could be used for a final assessment even after the assessment year closed; where turnover was believed to have escaped assessment, section 21(1) applied. The Court held that the provisions were not compulsorily cumulative and that the applicable machinery depended on whether the case involved mere non-filing of a return or escaped turnover. The majority also rejected the constitutional objection to the limitation structure. The dissent considered section 21 to be the exclusive provision once turnover had escaped assessment. en-us Mon, 13 Mar 1972 00:00:00 +0530 Thu, 09 May 2013 16:53:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150173 Under the U.P. Sales Tax Act, the majority treated section 7(3) best judgment assessment and section 21(1) escaped-assessment proceedings as independent remedies. Where a dealer failed to file returns, section 7(3) could be used for a final assessment even after the assessment year closed; where turnover was believed to have escaped assessment, section 21(1) applied. The Court held that the provisions were not compulsorily cumulative and that the applicable machinery depended on whether the case involved mere non-filing of a return or escaped turnover. The majority also rejected the constitutional objection to the limitation structure. The dissent considered section 21 to be the exclusive provision once turnover had escaped assessment. Case-Laws VAT and Sales Tax Mon, 13 Mar 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150173