26. Assessment of tax for an assessment year.

     Subject to provisions of this Act, in respect of every taxable dealer, for each assessment year, there shall be an assessment of tax payable by him and amount of      input tax credit admissible to him:

       Provided that where the dealer has carried on business during a part of the assessment year, such assessment shall be for such part of the assessment year:

       Provided further that in case of person who being a dealer other than a registered dealer brings any taxable goods from outside the State, the assessing authority may make separate assessments for each receipt of such goods by the dealer.