https://www.taxtmi.com/caselaws?id=154338 Service of assessment notice on an authorised agent was valid service on the firm because the person had filed the return and previously represented the partners before the sales tax authorities. The best judgment sales tax assessment, however, could not stand where the assessee was not given an effective opportunity to contest the proposed disallowance of a claimed deduction. Fair procedure required notice and a chance to meet the adverse material before the estimate was made, and the assessment order failed to disclose a proper basis for the inference drawn. The sales tax assessment was therefore set aside to that extent and remitted for fresh consideration after hearing the assessee. en-us Tue, 20 Sep 1983 00:00:00 +0530 Sat, 17 Aug 2013 15:08:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154338 Service of assessment notice on an authorised agent was valid service on the firm because the person had filed the return and previously represented the partners before the sales tax authorities. The best judgment sales tax assessment, however, could not stand where the assessee was not given an effective opportunity to contest the proposed disallowance of a claimed deduction. Fair procedure required notice and a chance to meet the adverse material before the estimate was made, and the assessment order failed to disclose a proper basis for the inference drawn. The sales tax assessment was therefore set aside to that extent and remitted for fresh consideration after hearing the assessee. Case-Laws VAT and Sales Tax Tue, 20 Sep 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154338