https://www.taxtmi.com/caselaws?id=407446 Assessment under the Tamil Nadu General Sales Tax Act could not be sustained where notice was not served on all legal representatives of a deceased dealer. Section 15 treats the executor, administrator or other legal representative as the dealer and limits liability to the deceased's assets, but where there is more than one heir, the estate must be properly represented unless substantial representation is clearly established. Because the record did not show acceptance of representation by one heir alone, the assessment proceedings were vitiated and the matter was remitted for fresh consideration in accordance with law. en-us Wed, 31 Mar 2021 00:00:00 +0530 Mon, 10 May 2021 16:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407446 Assessment under the Tamil Nadu General Sales Tax Act could not be sustained where notice was not served on all legal representatives of a deceased dealer. Section 15 treats the executor, administrator or other legal representative as the dealer and limits liability to the deceased's assets, but where there is more than one heir, the estate must be properly represented unless substantial representation is clearly established. Because the record did not show acceptance of representation by one heir alone, the assessment proceedings were vitiated and the matter was remitted for fresh consideration in accordance with law. Case-Laws VAT and Sales Tax Wed, 31 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407446