https://www.taxtmi.com/caselaws?id=159209 Under the amended section 13(2) of the Tamil Nadu General Sales Tax Act, 1959, dealers were permitted to pay tax in advance during the year on actual turnover, and the tax became due without any notice of demand on receipt of the return or on the last due date, whichever was later. In that statutory setting, the earlier position that penalty could not be levied before final assessment was reconsidered because the basis of tax liability had changed. The Madras High Court held that penalty under section 24(3) was sustainable despite the absence of a completed final assessment, and the challenge to the penalty failed. en-us Tue, 12 Aug 1997 00:00:00 +0530 Mon, 18 Nov 2013 14:35:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159209 Under the amended section 13(2) of the Tamil Nadu General Sales Tax Act, 1959, dealers were permitted to pay tax in advance during the year on actual turnover, and the tax became due without any notice of demand on receipt of the return or on the last due date, whichever was later. In that statutory setting, the earlier position that penalty could not be levied before final assessment was reconsidered because the basis of tax liability had changed. The Madras High Court held that penalty under section 24(3) was sustainable despite the absence of a completed final assessment, and the challenge to the penalty failed. Case-Laws VAT and Sales Tax Tue, 12 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159209