https://www.taxtmi.com/caselaws?id=100350 An order of nil assessment under the Madras General Sales Tax Act, 1939 was not invalid merely because it was not communicated, since neither the Act nor the Rules made communication a condition precedent to its validity. The statutory appeal under section 11 of the 1939 Act lay only against an assessment of tax; where the assessment resulted in nil tax, no appealable grievance arose. For that reason, the limitation bar in section 32(2)(a) of the Madras General Sales Tax Act, 1959 did not apply, because no appeal was available against the nil assessment order. The Deputy Commissioner could therefore revise the order under section 32(1). en-us Wed, 12 Apr 1967 00:00:00 +0530 Fri, 20 Sep 2013 16:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100350 An order of nil assessment under the Madras General Sales Tax Act, 1939 was not invalid merely because it was not communicated, since neither the Act nor the Rules made communication a condition precedent to its validity. The statutory appeal under section 11 of the 1939 Act lay only against an assessment of tax; where the assessment resulted in nil tax, no appealable grievance arose. For that reason, the limitation bar in section 32(2)(a) of the Madras General Sales Tax Act, 1959 did not apply, because no appeal was available against the nil assessment order. The Deputy Commissioner could therefore revise the order under section 32(1). Case-Laws VAT and Sales Tax Wed, 12 Apr 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100350