https://www.taxtmi.com/caselaws?id=106195 Section 10B revisional power under the U.P. Sales Tax Act could examine only the legality or propriety of the order cancelling reassessment notices, not the original assessment orders themselves. Section 21 preserved the existing assessment or reassessment order unless varied through a valid notice, while section 21(2) fixed a four-year outer limit for assessment or reassessment from the end of the assessment year. Accordingly, once limitation had expired, the original assessment orders could not be reopened or substituted indirectly through revision, and the High Court's interference was not justified. en-us Fri, 24 Oct 2008 00:00:00 +0530 Thu, 22 Aug 2013 17:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106195 Section 10B revisional power under the U.P. Sales Tax Act could examine only the legality or propriety of the order cancelling reassessment notices, not the original assessment orders themselves. Section 21 preserved the existing assessment or reassessment order unless varied through a valid notice, while section 21(2) fixed a four-year outer limit for assessment or reassessment from the end of the assessment year. Accordingly, once limitation had expired, the original assessment orders could not be reopened or substituted indirectly through revision, and the High Court's interference was not justified. Case-Laws VAT and Sales Tax Fri, 24 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106195