https://www.taxtmi.com/caselaws?id=155974 Refusal of a notice sent by registered post to the correct address may support a presumption of valid service under the relevant sales tax rules, and the endorsement of refusal is not immaterial merely because earlier personal service attempts failed. On that basis, the Tribunal erred in annulling the assessments on the footing that service was invalid. The Court also held that where the material facts needed to answer the legal question are already found in the appellate orders and no prejudice is caused, it may decide the question of law without insisting on a separate statement of case. en-us Mon, 23 Jul 1990 00:00:00 +0530 Wed, 11 Sep 2013 15:31:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155974 Refusal of a notice sent by registered post to the correct address may support a presumption of valid service under the relevant sales tax rules, and the endorsement of refusal is not immaterial merely because earlier personal service attempts failed. On that basis, the Tribunal erred in annulling the assessments on the footing that service was invalid. The Court also held that where the material facts needed to answer the legal question are already found in the appellate orders and no prejudice is caused, it may decide the question of law without insisting on a separate statement of case. Case-Laws VAT and Sales Tax Mon, 23 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155974