https://www.taxtmi.com/caselaws?id=160667 Service of an assessment order by affixture is valid only when the prescribed modes under Rule 52(1) of the Tamil Nadu General Sales Tax Rules, 1959 are not practicable. Because the assessing authority used affixture without first exhausting tendering, service on an adult family member, or registered post, service was held invalid. As valid service had not been effected, limitation could not run against the assessee from that date, and the appeal based on the certified copy was treated as within time. en-us Wed, 12 Jul 2000 00:00:00 +0530 Sat, 21 Dec 2013 16:51:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160667 Service of an assessment order by affixture is valid only when the prescribed modes under Rule 52(1) of the Tamil Nadu General Sales Tax Rules, 1959 are not practicable. Because the assessing authority used affixture without first exhausting tendering, service on an adult family member, or registered post, service was held invalid. As valid service had not been effected, limitation could not run against the assessee from that date, and the appeal based on the certified copy was treated as within time. Case-Laws VAT and Sales Tax Wed, 12 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160667