https://www.taxtmi.com/caselaws?id=152656 Section 12-B(1) of the Karnataka Sales Tax Act requires advance tax to be paid on the basis of the dealer's own monthly statement of actual taxable turnover. Rule 17(2) permits a demand only when the amount remitted with that statement falls short of the amount payable disclosed in the statement itself. Where the dealer admits no tax liability in the return, no immediate demand notice can be issued under the advance-tax machinery; the authority must await final assessment and, if tax is ultimately found payable, proceed under section 12-B(2) and the associated penalty provisions after reasonable opportunity. en-us Fri, 01 Aug 1980 00:00:00 +0530 Mon, 08 Jul 2013 14:31:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152656 Section 12-B(1) of the Karnataka Sales Tax Act requires advance tax to be paid on the basis of the dealer's own monthly statement of actual taxable turnover. Rule 17(2) permits a demand only when the amount remitted with that statement falls short of the amount payable disclosed in the statement itself. Where the dealer admits no tax liability in the return, no immediate demand notice can be issued under the advance-tax machinery; the authority must await final assessment and, if tax is ultimately found payable, proceed under section 12-B(2) and the associated penalty provisions after reasonable opportunity. Case-Laws VAT and Sales Tax Fri, 01 Aug 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152656