https://www.taxtmi.com/caselaws?id=163511 Provisional assessment under the Karnataka Sales Tax Act was treated as legally permissible within the statutory scheme, and a demand raised on that basis remained enforceable even though a final return and regular assessment process were available, because provisional tax payments could be adjusted against the final liability. The double jeopardy objection was rejected as inapplicable to civil fiscal proceedings, and hardship to the dealer did not invalidate the demand process. Earlier writ orders were found not to have laid down a binding rule against provisional assessment, so they did not create a right to identical relief on consistency grounds. en-us Wed, 03 Mar 2004 00:00:00 +0530 Thu, 03 Apr 2014 16:45:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163511 Provisional assessment under the Karnataka Sales Tax Act was treated as legally permissible within the statutory scheme, and a demand raised on that basis remained enforceable even though a final return and regular assessment process were available, because provisional tax payments could be adjusted against the final liability. The double jeopardy objection was rejected as inapplicable to civil fiscal proceedings, and hardship to the dealer did not invalidate the demand process. Earlier writ orders were found not to have laid down a binding rule against provisional assessment, so they did not create a right to identical relief on consistency grounds. Case-Laws VAT and Sales Tax Wed, 03 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163511