https://www.taxtmi.com/caselaws?id=156156 Where no return was filed, the assessing authority could make a best judgment assessment under section 7(3) of the U.P. Sales Tax Act without prior service of a notice under section 21. Section 7(3) and section 21(1) operate in different fields: section 7(3) governs best judgment assessment on failure to file a proper return, while section 21(1) concerns escaped assessment and requires valid service of notice before reassessment can begin. Mere issuance of a section 21 notice, without service, did not bar proceedings under section 7(3). The assessments were therefore upheld. en-us Thu, 04 Feb 1988 00:00:00 +0530 Sat, 14 Sep 2013 13:01:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156156 Where no return was filed, the assessing authority could make a best judgment assessment under section 7(3) of the U.P. Sales Tax Act without prior service of a notice under section 21. Section 7(3) and section 21(1) operate in different fields: section 7(3) governs best judgment assessment on failure to file a proper return, while section 21(1) concerns escaped assessment and requires valid service of notice before reassessment can begin. Mere issuance of a section 21 notice, without service, did not bar proceedings under section 7(3). The assessments were therefore upheld. Case-Laws VAT and Sales Tax Thu, 04 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156156