https://www.taxtmi.com/caselaws?id=183818 After the amendment to Rule 77-A of the U.P. Sales Tax Rules, service of notice on a dealer's lawyer or authorised agent was no longer permitted. Because the notice under Section 21 was served only on the assessee's counsel in 1981, when the amended rule was already in force, such service was invalid. The Tribunal's contrary view ignored the amended text and involved an error of law, so the proceedings initiated on that basis could not be sustained. en-us Tue, 20 Jan 1987 00:00:00 +0530 Wed, 22 Jun 2016 14:31:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183818 After the amendment to Rule 77-A of the U.P. Sales Tax Rules, service of notice on a dealer's lawyer or authorised agent was no longer permitted. Because the notice under Section 21 was served only on the assessee's counsel in 1981, when the amended rule was already in force, such service was invalid. The Tribunal's contrary view ignored the amended text and involved an error of law, so the proceedings initiated on that basis could not be sustained. Case-Laws VAT and Sales Tax Tue, 20 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183818