https://www.taxtmi.com/caselaws?id=157737 Monthly returns under the sales tax rules were treated as legally significant and not as tentative figures that a dealer could ignore until final assessment; the scheme required correct returns and prompt tax payment. Where a return was incorrect or incomplete, the assessing authority could reject it and make a best judgment assessment, and that character was not lost because the turnover was drawn from regular books and recovered material rather than fresh estimation. The revisional objection was also rejected because the Appellate Deputy Commissioner was brought within the revisional reach of the Commissioner by amendment, and the separate challenge to the penalty orders lacked factual support. en-us Wed, 30 Sep 1992 00:00:00 +0530 Thu, 10 Oct 2013 12:55:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157737 Monthly returns under the sales tax rules were treated as legally significant and not as tentative figures that a dealer could ignore until final assessment; the scheme required correct returns and prompt tax payment. Where a return was incorrect or incomplete, the assessing authority could reject it and make a best judgment assessment, and that character was not lost because the turnover was drawn from regular books and recovered material rather than fresh estimation. The revisional objection was also rejected because the Appellate Deputy Commissioner was brought within the revisional reach of the Commissioner by amendment, and the separate challenge to the penalty orders lacked factual support. Case-Laws VAT and Sales Tax Wed, 30 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157737