https://www.taxtmi.com/caselaws?id=152995 Under the U.P. Sales Tax Act and the Rules, provisional assessment is a staged determination of turnover and tax liability for the relevant period, with final assessment following after the year ends. The provisional character attaches to the tax assessment for that period, not to the underlying turnover determination. Accordingly, once turnover has been determined and tax demanded for a quarter or month, the liability does not lapse merely because the assessment year has closed or final assessment proceedings have begun under rule 41(5). The provisional assessment and recovery remain valid and enforceable. en-us Mon, 04 Feb 1980 00:00:00 +0530 Mon, 15 Jul 2013 15:32:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152995 Under the U.P. Sales Tax Act and the Rules, provisional assessment is a staged determination of turnover and tax liability for the relevant period, with final assessment following after the year ends. The provisional character attaches to the tax assessment for that period, not to the underlying turnover determination. Accordingly, once turnover has been determined and tax demanded for a quarter or month, the liability does not lapse merely because the assessment year has closed or final assessment proceedings have begun under rule 41(5). The provisional assessment and recovery remain valid and enforceable. Case-Laws VAT and Sales Tax Mon, 04 Feb 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152995