https://www.taxtmi.com/caselaws?id=150041 An endorsement of "refused" on a registered postal article creates only a rebuttable presumption of service unless the governing statute expressly makes it conclusive. Under the U.P. Sales Tax Act and rules, no such conclusive presumption was shown, so the addressee could displace service with contrary material. On the facts, the assessee's affidavit denying tender and refusal was accepted, while the department produced no evidence to the contrary. The final fact-finding authority's acceptance of that affidavit was upheld, and the factual rebuttal of service did not raise a question of law absent perversity or lack of material. en-us Fri, 28 Aug 1970 00:00:00 +0530 Wed, 08 May 2013 11:20:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150041 An endorsement of "refused" on a registered postal article creates only a rebuttable presumption of service unless the governing statute expressly makes it conclusive. Under the U.P. Sales Tax Act and rules, no such conclusive presumption was shown, so the addressee could displace service with contrary material. On the facts, the assessee's affidavit denying tender and refusal was accepted, while the department produced no evidence to the contrary. The final fact-finding authority's acceptance of that affidavit was upheld, and the factual rebuttal of service did not raise a question of law absent perversity or lack of material. Case-Laws VAT and Sales Tax Fri, 28 Aug 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150041