https://www.taxtmi.com/caselaws?id=154660 A provisional assessment under rule 41(5) of the U.P. Sales Tax Rules could not be sustained where no notice was issued to the assessee before the order was passed. The governing legal position required prior notice as a condition for validity, and the assessment made for months in which no return had been filed was therefore vitiated. Because the foundational assessment was invalid, the appellate and revisional orders resting on it also could not stand. The assessee accordingly succeeded. en-us Fri, 25 Jul 1986 00:00:00 +0530 Mon, 26 Aug 2013 12:17:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154660 A provisional assessment under rule 41(5) of the U.P. Sales Tax Rules could not be sustained where no notice was issued to the assessee before the order was passed. The governing legal position required prior notice as a condition for validity, and the assessment made for months in which no return had been filed was therefore vitiated. Because the foundational assessment was invalid, the appellate and revisional orders resting on it also could not stand. The assessee accordingly succeeded. Case-Laws VAT and Sales Tax Fri, 25 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154660