https://www.taxtmi.com/caselaws?id=163737 Service of a pre-assessment notice under Rule 52 of the Tamil Nadu General Sales Tax Rules, 1959 was upheld where the record showed the petitioner's seal and signature acknowledging receipt, and the assessment order carried a similar service endorsement. The court treated the company seal on the acknowledgment as strong evidence that the notice was delivered to a person connected with and authorised by the petitioner-concern. On those materials, the objection of non-service was rejected and the assessment was not quashed on that ground. en-us Wed, 29 Nov 2006 00:00:00 +0530 Tue, 08 Apr 2014 14:21:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163737 Service of a pre-assessment notice under Rule 52 of the Tamil Nadu General Sales Tax Rules, 1959 was upheld where the record showed the petitioner's seal and signature acknowledging receipt, and the assessment order carried a similar service endorsement. The court treated the company seal on the acknowledgment as strong evidence that the notice was delivered to a person connected with and authorised by the petitioner-concern. On those materials, the objection of non-service was rejected and the assessment was not quashed on that ground. Case-Laws VAT and Sales Tax Wed, 29 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163737