https://www.taxtmi.com/caselaws?id=153031 Demand notices under the Karnataka Sales Tax Act, 1957 were found invalid where no assessment proceedings had been completed. The High Court noted that the record showed no concluded assessment by the assessing authority and no separate statutory basis for issuing a demand notice in the absence of assessment. On that footing, the notices were quashed as illegal, with liberty reserved to issue fresh notices only after proper assessment in accordance with law. en-us Thu, 19 Feb 1981 00:00:00 +0530 Tue, 16 Jul 2013 14:28:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153031 Demand notices under the Karnataka Sales Tax Act, 1957 were found invalid where no assessment proceedings had been completed. The High Court noted that the record showed no concluded assessment by the assessing authority and no separate statutory basis for issuing a demand notice in the absence of assessment. On that footing, the notices were quashed as illegal, with liberty reserved to issue fresh notices only after proper assessment in accordance with law. Case-Laws VAT and Sales Tax Thu, 19 Feb 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153031