https://www.taxtmi.com/caselaws?id=161125 The Court allowed the writ petition, quashing the provisional assessment order due to violations of natural justice and rule 12 of the Andhra Pradesh General Sales Tax Rules. The Court emphasized the necessity of providing a fair opportunity for the dealer to prove the correctness of the return before issuing a provisional assessment. No costs were imposed on the petitioner, and the assessing authority was directed to conduct a fresh assessment in compliance with rule 12. en-us Wed, 14 Feb 1996 00:00:00 +0530 Tue, 07 Jan 2014 15:27:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161125 The Court allowed the writ petition, quashing the provisional assessment order due to violations of natural justice and rule 12 of the Andhra Pradesh General Sales Tax Rules. The Court emphasized the necessity of providing a fair opportunity for the dealer to prove the correctness of the return before issuing a provisional assessment. No costs were imposed on the petitioner, and the assessing authority was directed to conduct a fresh assessment in compliance with rule 12. Case-Laws VAT and Sales Tax Wed, 14 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161125