M/S Deepak Agr Foods vs State Of Rajasthan And Ors

The Supreme Court held that the Rajasthan Sales Tax Act, 1994 mandates proper opportunity for hearing before passing assessment orders. The Court found that the assessment orders for the years 1995-96 and 1996-97 were set aside due to procedural irregularities, including anti-dating of orders and lack of proper notice to the appellant. The Court upheld the High Court's decision to remand the cases for fresh assessments by a new Assessing Officer, emphasizing the need for fair procedure under the Act.