https://www.taxtmi.com/caselaws?id=128289 Limitation for escaped assessment under section 21 of the U.P. Sales Tax Act did not displace the appellate power under section 9(3) or the revisional power under section 10(3) to set aside an assessment and direct a fresh inquiry. The provisions were to be read harmoniously so that appellate and revisional remedies were not rendered ineffective merely because the original escaped-assessment period had expired. A fresh assessment made in pursuance of a lawful appellate or revisional direction was therefore not barred by the ordinary limitation for escaped assessments, and the revisional authority acted within jurisdiction in remanding the matter. en-us Thu, 03 Mar 1960 00:00:00 +0530 Sat, 30 Mar 2013 18:16:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128289 Limitation for escaped assessment under section 21 of the U.P. Sales Tax Act did not displace the appellate power under section 9(3) or the revisional power under section 10(3) to set aside an assessment and direct a fresh inquiry. The provisions were to be read harmoniously so that appellate and revisional remedies were not rendered ineffective merely because the original escaped-assessment period had expired. A fresh assessment made in pursuance of a lawful appellate or revisional direction was therefore not barred by the ordinary limitation for escaped assessments, and the revisional authority acted within jurisdiction in remanding the matter. Case-Laws VAT and Sales Tax Thu, 03 Mar 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128289