https://www.taxtmi.com/caselaws?id=128857 Penal liability for non-payment of assessed sales tax under the General Sales Tax Act attached only where the tax had been assessed on the person prosecuted and the statutory notice had been duly served on him. The court held that a person who was neither the registered dealer nor the assessee could not be convicted merely because he had acted for, or had some connection with, a separate charitable society. As valid service of notice was absent, the foundation for prosecution was missing and the conviction could not be sustained. en-us Mon, 24 Feb 1964 00:00:00 +0530 Fri, 12 Apr 2013 12:59:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128857 Penal liability for non-payment of assessed sales tax under the General Sales Tax Act attached only where the tax had been assessed on the person prosecuted and the statutory notice had been duly served on him. The court held that a person who was neither the registered dealer nor the assessee could not be convicted merely because he had acted for, or had some connection with, a separate charitable society. As valid service of notice was absent, the foundation for prosecution was missing and the conviction could not be sustained. Case-Laws VAT and Sales Tax Mon, 24 Feb 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128857