https://www.taxtmi.com/caselaws?id=99922 The U.P. Sales Tax Act, 1948 originally limited escaped-assessment proceedings to three years from the end of the assessment year and did not distinguish between suo motu reassessment and reassessment made under appellate or revisional directions. A retrospective amendment to section 21 later authorised reassessment on escaped turnover and excluded the limitation period where reassessment was made to give effect to a finding or direction under the Act. Because the amendment was deemed to operate from the commencement of the principal Act, reassessment pursuant to the revisional direction was treated as within jurisdiction and not barred by limitation. en-us Wed, 21 Oct 1964 00:00:00 +0530 Mon, 23 Sep 2013 11:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99922 The U.P. Sales Tax Act, 1948 originally limited escaped-assessment proceedings to three years from the end of the assessment year and did not distinguish between suo motu reassessment and reassessment made under appellate or revisional directions. A retrospective amendment to section 21 later authorised reassessment on escaped turnover and excluded the limitation period where reassessment was made to give effect to a finding or direction under the Act. Because the amendment was deemed to operate from the commencement of the principal Act, reassessment pursuant to the revisional direction was treated as within jurisdiction and not barred by limitation. Case-Laws VAT and Sales Tax Wed, 21 Oct 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99922