https://www.taxtmi.com/caselaws?id=150115 A demand notice under sales tax law is valid if it is construed reasonably and purposively, communicates a definite and enforceable tax liability, and allows the statutory time for payment, even where a writ petition challenging the assessment is pending. The pendency of the writ did not make the assessed liability uncertain or invalidate the demand. A later letter sent after dismissal of the writ petition, which was not in the prescribed form and did not itself grant the statutory payment period, operated only as a reminder and not as a fresh notice of demand. en-us Wed, 25 Aug 1971 00:00:00 +0530 Thu, 09 May 2013 10:56:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150115 A demand notice under sales tax law is valid if it is construed reasonably and purposively, communicates a definite and enforceable tax liability, and allows the statutory time for payment, even where a writ petition challenging the assessment is pending. The pendency of the writ did not make the assessed liability uncertain or invalidate the demand. A later letter sent after dismissal of the writ petition, which was not in the prescribed form and did not itself grant the statutory payment period, operated only as a reminder and not as a fresh notice of demand. Case-Laws VAT and Sales Tax Wed, 25 Aug 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150115