https://www.taxtmi.com/caselaws?id=150091 A notice under section 21(1) of the U.P. Sales Tax Act is a condition precedent to reassessment of escaped turnover, and the proviso to section 21(2) extends limitation only from service of the notice that validly initiates those proceedings. Where reassessment had already begun on an earlier timely notice, a later notice repeating the same facts could not be treated as the operative notice for extending time. On that reasoning, the second notice did not revive or extend limitation, and an assessment completed after expiry of four years from the end of the assessment year was time-barred. en-us Tue, 27 Apr 1971 00:00:00 +0530 Wed, 08 May 2013 16:15:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150091 A notice under section 21(1) of the U.P. Sales Tax Act is a condition precedent to reassessment of escaped turnover, and the proviso to section 21(2) extends limitation only from service of the notice that validly initiates those proceedings. Where reassessment had already begun on an earlier timely notice, a later notice repeating the same facts could not be treated as the operative notice for extending time. On that reasoning, the second notice did not revive or extend limitation, and an assessment completed after expiry of four years from the end of the assessment year was time-barred. Case-Laws VAT and Sales Tax Tue, 27 Apr 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150091