Notice sent by registered post would be deemed as valid notice if it was undelivered with an endorse

CST & VAT: Where Assessing Authority issued on assessee several notices and sent same by registered post to correct address of assessee inviting objections to proposed assessment and all these notices were returned unserved with an endorsement 'left' and thereafter Assessing Authority passed assessment order on assessee, there was valid service of notice as contemplated under rule 64 of Andhra Pradesh Value Added Tax Rules, 2005 before passing impugned assessment order