https://www.taxtmi.com/caselaws?id=160653 Tax liability arises from the sale of taxable goods, not from the assessment itself, and assessment only quantifies an already existing statutory obligation. A time-barred assessment is therefore unenforceable, but it does not extinguish the dealer's underlying liability to pay tax on taxable transactions. Payment made in accordance with the dealer's return under section 10(3) operates as a valid discharge of that liability. Section 11(1) does not treat the absence or invalidity of a later assessment as converting such payment into an excess collection refundable to the dealer. Refund is not available merely because the subsequent assessments were barred by limitation. en-us Wed, 17 Mar 1999 00:00:00 +0530 Sat, 21 Dec 2013 14:51:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160653 Tax liability arises from the sale of taxable goods, not from the assessment itself, and assessment only quantifies an already existing statutory obligation. A time-barred assessment is therefore unenforceable, but it does not extinguish the dealer's underlying liability to pay tax on taxable transactions. Payment made in accordance with the dealer's return under section 10(3) operates as a valid discharge of that liability. Section 11(1) does not treat the absence or invalidity of a later assessment as converting such payment into an excess collection refundable to the dealer. Refund is not available merely because the subsequent assessments were barred by limitation. Case-Laws VAT and Sales Tax Wed, 17 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160653