https://www.taxtmi.com/caselaws?id=159212 Improper service of the pre-assessment notice under Rule 52 of the Tamil Nadu General Sales Tax Rules, 1959 rendered the sales tax assessment unsustainable. The record did not show strict compliance with the prescribed modes of service: notice was attempted at the business premises, then sent to the residential address, and the assessment proceeded on endorsement of affixture and postal dispatch without clear proof of effective service. That irregular service failed to satisfy the statutory notice requirement before assessment and deprived the dealer of a proper opportunity to object. The assessment order and consequent demand were therefore quashed for breach of Rule 52 and natural justice, with a fresh opportunity directed. en-us Wed, 04 Mar 1998 00:00:00 +0530 Mon, 18 Nov 2013 14:43:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159212 Improper service of the pre-assessment notice under Rule 52 of the Tamil Nadu General Sales Tax Rules, 1959 rendered the sales tax assessment unsustainable. The record did not show strict compliance with the prescribed modes of service: notice was attempted at the business premises, then sent to the residential address, and the assessment proceeded on endorsement of affixture and postal dispatch without clear proof of effective service. That irregular service failed to satisfy the statutory notice requirement before assessment and deprived the dealer of a proper opportunity to object. The assessment order and consequent demand were therefore quashed for breach of Rule 52 and natural justice, with a fresh opportunity directed. Case-Laws VAT and Sales Tax Wed, 04 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159212