https://www.taxtmi.com/caselaws?id=163828 Invalid service of a pre-revision notice and revisional assessment order by affixture, without compliance with Rule 52 of the Tamil Nadu General Sales Tax Rules, 1959, vitiates the reassessment process and breaches natural justice. Where that defect is accepted, any fresh revision must still be initiated within the limitation period under Section 16 of the Tamil Nadu General Sales Tax Act, 1959. On the stated facts, a later reassessment attempt relating to the 1980-81 assessment year was treated as time-barred, and the earlier Revenue precedent was distinguished because initiation in that case had itself been within time. en-us Mon, 29 Jan 2007 00:00:00 +0530 Fri, 11 Apr 2014 12:39:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163828 Invalid service of a pre-revision notice and revisional assessment order by affixture, without compliance with Rule 52 of the Tamil Nadu General Sales Tax Rules, 1959, vitiates the reassessment process and breaches natural justice. Where that defect is accepted, any fresh revision must still be initiated within the limitation period under Section 16 of the Tamil Nadu General Sales Tax Act, 1959. On the stated facts, a later reassessment attempt relating to the 1980-81 assessment year was treated as time-barred, and the earlier Revenue precedent was distinguished because initiation in that case had itself been within time. Case-Laws VAT and Sales Tax Mon, 29 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163828