https://www.taxtmi.com/caselaws?id=161642 Where regular assessment for the relevant year had already been completed and the demand notices satisfied, provisional assessment under section 28(6) of the Karnataka Sales Tax Act, 1957 could not be sustained if the statute contemplated determination through assessment or reassessment by the regular assessing authority. The provisional assessment orders and consequential demands were therefore not sustained, and the records were required to be placed before the competent assessing authority for fresh assessment or reassessment in accordance with law. The tax liability was left to be determined afresh by that authority. en-us Wed, 27 Aug 2003 00:00:00 +0530 Mon, 03 Feb 2014 14:34:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161642 Where regular assessment for the relevant year had already been completed and the demand notices satisfied, provisional assessment under section 28(6) of the Karnataka Sales Tax Act, 1957 could not be sustained if the statute contemplated determination through assessment or reassessment by the regular assessing authority. The provisional assessment orders and consequential demands were therefore not sustained, and the records were required to be placed before the competent assessing authority for fresh assessment or reassessment in accordance with law. The tax liability was left to be determined afresh by that authority. Case-Laws VAT and Sales Tax Wed, 27 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161642