https://www.taxtmi.com/caselaws?id=156969 The dealer's choice to file monthly returns under Rule 21 did not prevent the assessing authority from invoking Rule 18(5) to call for books of account where the returns appeared incorrect or incomplete. Rule 21(13) permits final assessment on the basis of returns only after scrutiny and enquiry satisfy the authority that the returns are correct and complete, and its proviso preserves the power to proceed under Rule 18 and determine turnover to the best of judgment. The notice calling for books of account was therefore within jurisdiction, and the challenge failed. en-us Wed, 17 Feb 1993 00:00:00 +0530 Thu, 26 Sep 2013 17:14:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156969 The dealer's choice to file monthly returns under Rule 21 did not prevent the assessing authority from invoking Rule 18(5) to call for books of account where the returns appeared incorrect or incomplete. Rule 21(13) permits final assessment on the basis of returns only after scrutiny and enquiry satisfy the authority that the returns are correct and complete, and its proviso preserves the power to proceed under Rule 18 and determine turnover to the best of judgment. The notice calling for books of account was therefore within jurisdiction, and the challenge failed. Case-Laws VAT and Sales Tax Wed, 17 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156969