Assessment and reassessment time limit extended for pending cases under the Uttar Pradesh value added tax framework. The time limit for completing assessment or reassessment for assessment year 2016-17 under the Uttar Pradesh Value Added Tax Act, 2008 is extended because extraordinary circumstances made it difficult to complete such proceedings within the existing limitation period. The extension applies to cases where the time for passing the assessment or reassessment order would otherwise have expired on 31 March 2020, and the extended period runs up to 30 June 2020.