https://www.taxtmi.com/caselaws?id=164865 An assessment order passed after remand cannot simply confirm the earlier assessment; the remand required the assessing authority to reconsider the matter afresh and reach an independent conclusion. Service of notice under Rule 52(1) of the Tamil Nadu General Sales Tax Rules, 1959 must follow the prescribed modes, and affixture without compliance with those requirements is not valid. As the dealer was not duly served and was denied proper opportunity before the impugned order, the order breached fair procedure and was set aside. en-us Fri, 09 Jul 2010 00:00:00 +0530 Sat, 04 Oct 2014 08:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164865 An assessment order passed after remand cannot simply confirm the earlier assessment; the remand required the assessing authority to reconsider the matter afresh and reach an independent conclusion. Service of notice under Rule 52(1) of the Tamil Nadu General Sales Tax Rules, 1959 must follow the prescribed modes, and affixture without compliance with those requirements is not valid. As the dealer was not duly served and was denied proper opportunity before the impugned order, the order breached fair procedure and was set aside. Case-Laws VAT and Sales Tax Fri, 09 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164865