https://www.taxtmi.com/caselaws?id=102538 When assessment is reopened under section 21 of the Uttar Pradesh Sales Tax Act, 1948, the order made in those proceedings becomes the operative assessment order for limitation under section 22. The original assessment ceases to govern the limitation period for matters reopened, and the principle of merger applies to the section 21 order in relation to the earlier assessment. Limitation must therefore run from the later order, even where no additional tax is levied and the reassessment is not framed in formal reassessment language. On that basis, the rectification application was held to be within time. en-us Tue, 03 Feb 1987 00:00:00 +0530 Thu, 26 Jun 2014 16:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102538 When assessment is reopened under section 21 of the Uttar Pradesh Sales Tax Act, 1948, the order made in those proceedings becomes the operative assessment order for limitation under section 22. The original assessment ceases to govern the limitation period for matters reopened, and the principle of merger applies to the section 21 order in relation to the earlier assessment. Limitation must therefore run from the later order, even where no additional tax is levied and the reassessment is not framed in formal reassessment language. On that basis, the rectification application was held to be within time. Case-Laws VAT and Sales Tax Tue, 03 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102538