https://www.taxtmi.com/caselaws?id=326371 Notices issued in the trade name of a sole proprietorship did not render assessment or revisional proceedings under the Bombay Sales Tax Act, 1959 non-est, because the statutory concept of a dealer is wide enough to include a sole proprietor and the notice provisions require substance, not rigid form. The use of the trade name was treated as a defect of form rather than a fundamental failure of notice, and proceedings would be invalid only if the misdescription caused prejudice or showed absence of notice in substance. The reference was answered in favour of the Revenue, and the Tribunal erred in treating the assessment orders as void. en-us Tue, 15 Mar 2016 00:00:00 +0530 Tue, 17 Jan 2017 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326371 Notices issued in the trade name of a sole proprietorship did not render assessment or revisional proceedings under the Bombay Sales Tax Act, 1959 non-est, because the statutory concept of a dealer is wide enough to include a sole proprietor and the notice provisions require substance, not rigid form. The use of the trade name was treated as a defect of form rather than a fundamental failure of notice, and proceedings would be invalid only if the misdescription caused prejudice or showed absence of notice in substance. The reference was answered in favour of the Revenue, and the Tribunal erred in treating the assessment orders as void. Case-Laws VAT and Sales Tax Tue, 15 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326371