https://www.taxtmi.com/caselaws?id=155617 Prior notice under the second proviso to Rule 41(7) of the U.P. Sales Tax Rules was a mandatory condition before the Sales Tax Officer could reject an assessee's turnover. As no such notice was issued, the assessment action was procedurally defective and the orders based on that rejection could not stand. The revision was allowed, the impugned orders were set aside, and the matter was remitted for fresh action in accordance with law after compliance with the notice requirement. en-us Mon, 16 Jan 1989 00:00:00 +0530 Thu, 05 Sep 2013 17:52:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155617 Prior notice under the second proviso to Rule 41(7) of the U.P. Sales Tax Rules was a mandatory condition before the Sales Tax Officer could reject an assessee's turnover. As no such notice was issued, the assessment action was procedurally defective and the orders based on that rejection could not stand. The revision was allowed, the impugned orders were set aside, and the matter was remitted for fresh action in accordance with law after compliance with the notice requirement. Case-Laws VAT and Sales Tax Mon, 16 Jan 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155617