Supreme Court of India
Commissioner of Sales Tax and Ors. v. M/s Subhash & Co.
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From the headnote
Sales Tax: MP. Sales Tax Act, 1958-Section 19(/)-MP. General Sales Tax Rules, 1959-Rule 63-Re-assessment-Procedure for service of notice-Reassessment proceedings challenged as violative of principles of natural justice due to improper service of notice-De nova reassessment directed by Single Judge of High Court-Division Bench held de nova assessment without reserving any right for the assessee to raise plea of limitation to be improper-On appeal-Held, whenever an order is struck down as violative of principles of natural justice, there is no final decision of the case and the proceedings are
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