https://www.taxtmi.com/caselaws?id=148234 Service of Form No. 6 under the Mysore Sales Tax Act, 1957 was treated as service of the statutory notice of assessment for limitation purposes under section 20(1). The form was described as a notice of final annual assessment and demand, combining intimation of assessment with a payment demand, and the Act and rules did not require a separate copy of the assessment order to be served. Rule 22 merely allowed the assessee to obtain a copy on application. On that basis, the appeal filed nearly five years later was held to be barred by limitation, and the earlier authority cited by the assessee was distinguished as having turned on an admission rather than on the meaning of the expression. en-us Wed, 28 Sep 1966 00:00:00 +0530 Wed, 24 Apr 2013 11:51:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148234 Service of Form No. 6 under the Mysore Sales Tax Act, 1957 was treated as service of the statutory notice of assessment for limitation purposes under section 20(1). The form was described as a notice of final annual assessment and demand, combining intimation of assessment with a payment demand, and the Act and rules did not require a separate copy of the assessment order to be served. Rule 22 merely allowed the assessee to obtain a copy on application. On that basis, the appeal filed nearly five years later was held to be barred by limitation, and the earlier authority cited by the assessee was distinguished as having turned on an admission rather than on the meaning of the expression. Case-Laws VAT and Sales Tax Wed, 28 Sep 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148234