https://www.taxtmi.com/caselaws?id=157179 Liability to sales tax under the charging provision arises automatically when the dealer's gross turnover exceeds the taxable quantum, and no separate order determining liability is required before assessment. A finding that the taxable quantum was crossed on a particular date can therefore be relied on in a later assessment year. Quashing of an earlier reassessment as time-barred does not wipe out that factual determination or prevent it from being used in subsequent assessment proceedings. The assessment machinery under the relevant provisions operates on the statutory liability once the charging event has occurred, so the later assessment could be sustained without a fresh determination of liability. en-us Wed, 12 Feb 1992 00:00:00 +0530 Tue, 01 Oct 2013 14:32:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157179 Liability to sales tax under the charging provision arises automatically when the dealer's gross turnover exceeds the taxable quantum, and no separate order determining liability is required before assessment. A finding that the taxable quantum was crossed on a particular date can therefore be relied on in a later assessment year. Quashing of an earlier reassessment as time-barred does not wipe out that factual determination or prevent it from being used in subsequent assessment proceedings. The assessment machinery under the relevant provisions operates on the statutory liability once the charging event has occurred, so the later assessment could be sustained without a fresh determination of liability. Case-Laws VAT and Sales Tax Wed, 12 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157179