https://www.taxtmi.com/caselaws?id=162118 Sales tax demand orders could not be sustained where the return had not been disapproved and no final assessment had been completed. The assessing authority was required to act independently within its quasi-judicial role, and the Commissioner of Commercial Taxes could not direct issuance of demands through administrative interference. The demand orders were therefore quashed, while the authorities were left free to complete final assessment in accordance with law and adjust any excess payment against future liability. en-us Mon, 24 Feb 2003 00:00:00 +0530 Wed, 19 Feb 2014 15:12:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162118 Sales tax demand orders could not be sustained where the return had not been disapproved and no final assessment had been completed. The assessing authority was required to act independently within its quasi-judicial role, and the Commissioner of Commercial Taxes could not direct issuance of demands through administrative interference. The demand orders were therefore quashed, while the authorities were left free to complete final assessment in accordance with law and adjust any excess payment against future liability. Case-Laws VAT and Sales Tax Mon, 24 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162118