https://www.taxtmi.com/caselaws?id=150630 Where assessment proceedings were initiated under section 21 of the U.P. Sales Tax Act, service of that notice was jurisdictional and therefore material; a valid assessment could not stand unless the notice was properly served within the prescribed period. The assessment also could not be sustained by recharacterising it as one made under section 7(3), because once the taxing authority elected to proceed under section 21, the order had to be justified only with reference to that provision. The reference was answered accordingly, with the third question left unanswered as it depended on the validity of the section 21 notice. en-us Fri, 03 Aug 1973 00:00:00 +0530 Mon, 20 May 2013 15:48:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150630 Where assessment proceedings were initiated under section 21 of the U.P. Sales Tax Act, service of that notice was jurisdictional and therefore material; a valid assessment could not stand unless the notice was properly served within the prescribed period. The assessment also could not be sustained by recharacterising it as one made under section 7(3), because once the taxing authority elected to proceed under section 21, the order had to be justified only with reference to that provision. The reference was answered accordingly, with the third question left unanswered as it depended on the validity of the section 21 notice. Case-Laws VAT and Sales Tax Fri, 03 Aug 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150630