https://www.taxtmi.com/caselaws?id=247408 A provisional assessment merges into the final assessment under the U.P. Value Added Tax Act, 2008, but that merger does not extinguish a demand later confirmed in the final order. Where the surety bond expressly secures the assessed liability, recovery may continue against the sureties in accordance with their undertaking. The Contract Act arguments failed because there was no variance in the surety contract, no composition with the principal debtor, and no liability beyond the guarantee terms. Recovery notice and citation against the sureties were therefore enforceable. en-us Wed, 09 May 2012 00:00:00 +0530 Wed, 23 Jul 2014 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247408 A provisional assessment merges into the final assessment under the U.P. Value Added Tax Act, 2008, but that merger does not extinguish a demand later confirmed in the final order. Where the surety bond expressly secures the assessed liability, recovery may continue against the sureties in accordance with their undertaking. The Contract Act arguments failed because there was no variance in the surety contract, no composition with the principal debtor, and no liability beyond the guarantee terms. Recovery notice and citation against the sureties were therefore enforceable. Case-Laws VAT and Sales Tax Wed, 09 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247408