https://www.taxtmi.com/caselaws?id=161788 Form XXVIIIB could not be withheld under rule 45(b) unless the statutory contingencies were first satisfied, namely default in filing returns with payment of admitted tax or failure to pay a duly demanded tax liability within the prescribed time. As no prior determination had established tax payable on the sockets and no unpaid demand existed, the legal basis for stopping issuance of the form was absent. The withholding was therefore unjustified and the impugned orders were liable to be quashed, while the underlying sales tax liability on sockets was left open for determination by the competent authority in accordance with law. en-us Fri, 26 Apr 2002 00:00:00 +0530 Thu, 06 Feb 2014 16:01:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161788 Form XXVIIIB could not be withheld under rule 45(b) unless the statutory contingencies were first satisfied, namely default in filing returns with payment of admitted tax or failure to pay a duly demanded tax liability within the prescribed time. As no prior determination had established tax payable on the sockets and no unpaid demand existed, the legal basis for stopping issuance of the form was absent. The withholding was therefore unjustified and the impugned orders were liable to be quashed, while the underlying sales tax liability on sockets was left open for determination by the competent authority in accordance with law. Case-Laws VAT and Sales Tax Fri, 26 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161788