https://www.taxtmi.com/caselaws?id=163935 A provisional assessment under the Rajasthan Sales Tax Act, 1994 remains subordinate to the regular assessment for the same period. Sections 27 and 28 operate subject to the final determination under section 29, and section 34 treats the provisional assessment as final only if no regular assessment is made within time. The Court followed the later Division Bench view and held that liabilities, deposits, tax, interest and penalty fixed provisionally remain adjustable against the regular assessment. Accordingly, once the regular assessment was made, the pending challenge to the provisional assessment lost its independent operative force and became infructuous; the Revenue's revision failed. en-us Tue, 08 May 2007 00:00:00 +0530 Mon, 14 Apr 2014 18:11:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163935 A provisional assessment under the Rajasthan Sales Tax Act, 1994 remains subordinate to the regular assessment for the same period. Sections 27 and 28 operate subject to the final determination under section 29, and section 34 treats the provisional assessment as final only if no regular assessment is made within time. The Court followed the later Division Bench view and held that liabilities, deposits, tax, interest and penalty fixed provisionally remain adjustable against the regular assessment. Accordingly, once the regular assessment was made, the pending challenge to the provisional assessment lost its independent operative force and became infructuous; the Revenue's revision failed. Case-Laws VAT and Sales Tax Tue, 08 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163935