https://www.taxtmi.com/caselaws?id=154796 A notice under section 10(6) of the Punjab General Sales Tax Act could not demand tax beyond the amount admitted in the return before the assessment was finalised. Until the return was adjudicated and assessment completed, the dealer remained bound only by the tax shown in the return, and any additional liability could be determined only after the Assessing Authority decided the return on merits and examined the claimed deductions. A further demand without such adjudication was not permissible, and the impugned notice was quashed. en-us Tue, 27 Aug 1985 00:00:00 +0530 Tue, 27 Aug 2013 14:50:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154796 A notice under section 10(6) of the Punjab General Sales Tax Act could not demand tax beyond the amount admitted in the return before the assessment was finalised. Until the return was adjudicated and assessment completed, the dealer remained bound only by the tax shown in the return, and any additional liability could be determined only after the Assessing Authority decided the return on merits and examined the claimed deductions. A further demand without such adjudication was not permissible, and the impugned notice was quashed. Case-Laws VAT and Sales Tax Tue, 27 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154796