https://www.taxtmi.com/caselaws?id=164657 Service of a revision notice under the Tamil Nadu General Sales Tax Rules, 1959 had to comply with the prescribed modes, namely service on the dealer or authorised person, registered post with acknowledgment due, or affixture where the earlier modes were unavailable. Because the notice was sent only by ordinary post and not through any prescribed method, the statutory service requirement was not met and the revision proceedings were vitiated. The revised assessment order was therefore unsustainable and was set aside, with the matter remitted for fresh action in accordance with the Rules. en-us Tue, 28 Oct 2008 00:00:00 +0530 Mon, 28 Apr 2014 18:21:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164657 Service of a revision notice under the Tamil Nadu General Sales Tax Rules, 1959 had to comply with the prescribed modes, namely service on the dealer or authorised person, registered post with acknowledgment due, or affixture where the earlier modes were unavailable. Because the notice was sent only by ordinary post and not through any prescribed method, the statutory service requirement was not met and the revision proceedings were vitiated. The revised assessment order was therefore unsustainable and was set aside, with the matter remitted for fresh action in accordance with the Rules. Case-Laws VAT and Sales Tax Tue, 28 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164657