https://www.taxtmi.com/caselaws?id=154293 A registered dealer must pay tax due before furnishing the return under the statutory scheme, and failure to do so permits recovery by demand notice without requiring a prior assessment order or hearing. A mistaken description of the demand as "assessed" was treated as a clerical error and did not invalidate the notices. A pending representation for exemption does not suspend the statutory liability to pay tax unless the Act expressly provides for such suspension. The demand and recovery action were therefore upheld, and the writ petition was rejected. en-us Tue, 17 Jan 1984 00:00:00 +0530 Fri, 16 Aug 2013 18:09:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154293 A registered dealer must pay tax due before furnishing the return under the statutory scheme, and failure to do so permits recovery by demand notice without requiring a prior assessment order or hearing. A mistaken description of the demand as "assessed" was treated as a clerical error and did not invalidate the notices. A pending representation for exemption does not suspend the statutory liability to pay tax unless the Act expressly provides for such suspension. The demand and recovery action were therefore upheld, and the writ petition was rejected. Case-Laws VAT and Sales Tax Tue, 17 Jan 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154293