https://www.taxtmi.com/caselaws?id=164096 A Government notification governing pending assessments under the Karnataka Sales Tax Act required incomplete assessments for the specified period to be treated as completed on the basis of the returns furnished, without insisting on the dealer's or production of books of account. As the respondent admitted a mistake in the assessment order and demand notice, and the assessment showed an apparent lapse in its passing and service, the impugned order and consequential demand could not be sustained. They were set aside, and the matter was remitted for fresh decision in accordance with the statutory framework and the notification. en-us Tue, 06 Jan 2009 00:00:00 +0530 Thu, 17 Apr 2014 16:00:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164096 A Government notification governing pending assessments under the Karnataka Sales Tax Act required incomplete assessments for the specified period to be treated as completed on the basis of the returns furnished, without insisting on the dealer's or production of books of account. As the respondent admitted a mistake in the assessment order and demand notice, and the assessment showed an apparent lapse in its passing and service, the impugned order and consequential demand could not be sustained. They were set aside, and the matter was remitted for fresh decision in accordance with the statutory framework and the notification. Case-Laws VAT and Sales Tax Tue, 06 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164096