https://www.taxtmi.com/caselaws?id=152787 A return filed after the prescribed date but before assessment was required to be taken into account under the Bombay Sales Tax Act, 1959, because the Act contemplates belated filing and contains no bar to acceptance before assessment. Once the return was on record, the assessing authority could not proceed on the basis that no return existed. Ignoring the return in a best judgment assessment rendered the assessment unsustainable and vitiated the order in favour of the assessee. en-us Tue, 20 Nov 1979 00:00:00 +0530 Wed, 10 Jul 2013 18:47:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152787 A return filed after the prescribed date but before assessment was required to be taken into account under the Bombay Sales Tax Act, 1959, because the Act contemplates belated filing and contains no bar to acceptance before assessment. Once the return was on record, the assessing authority could not proceed on the basis that no return existed. Ignoring the return in a best judgment assessment rendered the assessment unsustainable and vitiated the order in favour of the assessee. Case-Laws VAT and Sales Tax Tue, 20 Nov 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152787