https://www.taxtmi.com/caselaws?id=341224 Service of notice under Rule 68 of the Bombay Sales Tax Rules depends on the facts of each case. A notice properly addressed and sent by registered post, then returned with an endorsement of refusal and followed by pasting at the business premises, may constitute valid deemed service on the recorded facts. The Tribunal should not treat such a question as one of law where the issue turns on the individual evidentiary record. The reference was therefore considered unnecessary, and the dispute was confined to factual determination on service of notice rather than an abstract legal question. en-us Tue, 21 Mar 2017 00:00:00 +0530 Wed, 05 Apr 2017 07:03:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341224 Service of notice under Rule 68 of the Bombay Sales Tax Rules depends on the facts of each case. A notice properly addressed and sent by registered post, then returned with an endorsement of refusal and followed by pasting at the business premises, may constitute valid deemed service on the recorded facts. The Tribunal should not treat such a question as one of law where the issue turns on the individual evidentiary record. The reference was therefore considered unnecessary, and the dispute was confined to factual determination on service of notice rather than an abstract legal question. Case-Laws VAT and Sales Tax Tue, 21 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341224