Supreme Court of India
Ghanshyam Das v. Regional Assistant Commissioner of Sales Tax, Nagpur
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What the Court ordered
We hold that a statutory obli gation to make a return within a prescribed time does not proprio vigore initiate the assessment proceedings be fore the Commissioner; but the proceedings would com mence after the return was submitted and would continue till a final order of assessment was made in regard to the said return.
Judgment, page 18
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