M/S DEEPAK AGR FOODS. vs STATE OF RAJASTHAN .

The Supreme Court upheld the Rajasthan High Court's decision to set aside assessment orders under the Rajasthan Sales Tax Act, 1994, for the assessment years 1995-96 and 1996-97, citing the lack of proper opportunity for the appellant to present their case. The Court emphasized the necessity of fair hearing as mandated by principles of natural justice, leading to the remand of the cases for fresh assessments by a new Assessing Officer. The judgment reinforces the importance of procedural fairness in tax assessments.