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1971 (8) TMI 185 - SC - VAT and Sales TaxWhether a dealer can elect assessment year basis from previous year basis under rule 39 in a case in which section 18(4) applies warranting assessment on previous year basis? Whether the election so made and the resultant original assessment on assessment year basis would operate as a bar warranting the subsequent assessment to be completed on assessment year basis? Held that:- Appeal dismissed. Matter is concluded by the decision of this court in Commissioner of Sales Tax, Lucknow v. Madan Lal Dayal Chand [1967 (4) TMI 175 - SUPREME COURT OF INDIA] wherein follows that an assessment in contravention of section 18(4) of the Act though in conformity with rule 39 is an invalid assessment. Section 18(4) applies to assessments under section 21 as well. No separate procedure is prescribed by the Act for assessments under section 21. Further there can be no estoppel against statute. While dealing with question No. 2, it is not necessary for us to decide as to the validity of the original assessment.
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