1967 (1) TMI 66 - HC - VAT and Sales Tax

Summary

The High Court of Madras upheld the Tribunal's decision, stating that correct returns of turnover provided by the assessee before the final assessment must be considered, not provisional returns. The assessing officer cannot ignore correct returns and base the assessment on provisional returns. The power to demand provisional returns is separate from making a final assessment. The Court dismissed the tax case and petition.