https://www.taxtmi.com/caselaws?id=62412 The second appeal regarding the assessment of Central Sales Tax for the year 1971-72 was allowed. The initial dismissal of the appeal by the first appellate Court due to being out of time was overturned. The issue of proper service of the assessment order and the date from which the limitation period should run were crucial. The appellate tribunal found in favor of the appellant, highlighting the lack of authority for service by affixture and the timely filing of the appeal based on the date of knowledge. The matter was remanded back to the first appellate Court for reconsideration. en-us Fri, 07 Jan 1977 00:00:00 +0530 Mon, 23 Jan 2012 16:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62412 The second appeal regarding the assessment of Central Sales Tax for the year 1971-72 was allowed. The initial dismissal of the appeal by the first appellate Court due to being out of time was overturned. The issue of proper service of the assessment order and the date from which the limitation period should run were crucial. The appellate tribunal found in favor of the appellant, highlighting the lack of authority for service by affixture and the timely filing of the appeal based on the date of knowledge. The matter was remanded back to the first appellate Court for reconsideration. Case-Laws Income Tax Fri, 07 Jan 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62412