1971 (3) TMI 92 - HC - VAT and Sales Tax

Summary

The High Court of Madras ruled in favor of the petitioner, a dealer in jaggery and groundnut kernel, against the assessing authority who had threatened provisional assessment and penalty for an allegedly untrue return. The court held that provisional assessment cannot be made after the assessment year is over, and the assessing authority must assess based on the return filed by the petitioner. The writ petition was allowed, and the assessing authority was directed to proceed with the assessment in accordance with the law. [Case: 1971 (3) TMI 92 - Madras High Court]