https://www.taxtmi.com/caselaws?id=158517 A provisional assessment under the Sales Tax Act remains subject to adjustment against the final assessment under section 10, and tax deposited on a return or provisional basis is treated as provisional until final determination. An appellate order concerning only the provisional assessment does not acquire independent force against the later final assessment. Once the final assessment is made, the provisional proceedings conclude and any pending challenge to them becomes infructuous. The stated principle is that the final assessment governs the taxpayer's liability, while the provisional assessment has only a temporary and subordinate character. en-us Fri, 27 May 1994 00:00:00 +0530 Wed, 30 Oct 2013 13:05:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158517 A provisional assessment under the Sales Tax Act remains subject to adjustment against the final assessment under section 10, and tax deposited on a return or provisional basis is treated as provisional until final determination. An appellate order concerning only the provisional assessment does not acquire independent force against the later final assessment. Once the final assessment is made, the provisional proceedings conclude and any pending challenge to them becomes infructuous. The stated principle is that the final assessment governs the taxpayer's liability, while the provisional assessment has only a temporary and subordinate character. Case-Laws VAT and Sales Tax Fri, 27 May 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158517