https://www.taxtmi.com/caselaws?id=154512 A best judgment sales tax assessment could not be made unless the dealer was first served with the statutory notice stating the reasons for non-acceptance of the disclosed turnover and given a reasonable opportunity to reply. The notice requirement under Rule 41(7), proviso (2), was treated as mandatory, and non-issuance of that notice before fixing the annual turnover rendered the assessment unsustainable. The assessment order was set aside and the matter remitted for fresh assessment after compliance with the notice requirement, in favour of the assessee. en-us Thu, 31 Jan 1985 00:00:00 +0530 Thu, 22 Aug 2013 18:02:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154512 A best judgment sales tax assessment could not be made unless the dealer was first served with the statutory notice stating the reasons for non-acceptance of the disclosed turnover and given a reasonable opportunity to reply. The notice requirement under Rule 41(7), proviso (2), was treated as mandatory, and non-issuance of that notice before fixing the annual turnover rendered the assessment unsustainable. The assessment order was set aside and the matter remitted for fresh assessment after compliance with the notice requirement, in favour of the assessee. Case-Laws VAT and Sales Tax Thu, 31 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154512