https://www.taxtmi.com/caselaws?id=343322 The monthly tax period under the Act could not be converted into a single yearly assessment by clubbing twelve months together, so the assessment order was unsustainable and was set aside. The matter was remanded for fresh consideration, with directions that the assessee appear before the department with books of account and other documents. The department may examine the records, issue notice if any anomaly is found, and then complete assessment in accordance with law. en-us Thu, 16 Mar 2017 00:00:00 +0530 Tue, 23 May 2017 07:53:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343322 The monthly tax period under the Act could not be converted into a single yearly assessment by clubbing twelve months together, so the assessment order was unsustainable and was set aside. The matter was remanded for fresh consideration, with directions that the assessee appear before the department with books of account and other documents. The department may examine the records, issue notice if any anomaly is found, and then complete assessment in accordance with law. Case-Laws VAT and Sales Tax Thu, 16 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343322