https://www.taxtmi.com/caselaws?id=157606 Under the Kerala General Sales Tax Rules, the assessment scheme distinguished between advance assessment under rule 18 and monthly return-based self-assessment under rule 21. Where the assessee followed rule 21, the annual return had to be scrutinised after year-end, and the assessing authority could call for accounts and relevant materials to complete the final assessment under the proviso to rule 21(13). The absence of a separate final order on provisional assessments under sub-rules (8) to (10) did not bar this course, so the objection that the Revenue lacked power to proceed under the proviso had no legal basis. en-us Thu, 25 Feb 1993 00:00:00 +0530 Tue, 08 Oct 2013 16:16:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157606 Under the Kerala General Sales Tax Rules, the assessment scheme distinguished between advance assessment under rule 18 and monthly return-based self-assessment under rule 21. Where the assessee followed rule 21, the annual return had to be scrutinised after year-end, and the assessing authority could call for accounts and relevant materials to complete the final assessment under the proviso to rule 21(13). The absence of a separate final order on provisional assessments under sub-rules (8) to (10) did not bar this course, so the objection that the Revenue lacked power to proceed under the proviso had no legal basis. Case-Laws VAT and Sales Tax Thu, 25 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157606