https://www.taxtmi.com/caselaws?id=150232 A proviso extending the time for completing reassessment under the U.P. Sales Tax Act was treated as a rational incident of the reassessment scheme, because the authority must first have reason to believe turnover has escaped assessment and must serve notice before proceeding. The classification was not arbitrary, since the extra time compensated for the procedural steps needed to form the requisite belief and issue notice. On that basis, the limitation structure was held to maintain equality rather than create hostile discrimination, and the proviso was upheld as consistent with article 14. en-us Thu, 18 May 1972 00:00:00 +0530 Fri, 10 May 2013 15:13:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150232 A proviso extending the time for completing reassessment under the U.P. Sales Tax Act was treated as a rational incident of the reassessment scheme, because the authority must first have reason to believe turnover has escaped assessment and must serve notice before proceeding. The classification was not arbitrary, since the extra time compensated for the procedural steps needed to form the requisite belief and issue notice. On that basis, the limitation structure was held to maintain equality rather than create hostile discrimination, and the proviso was upheld as consistent with article 14. Case-Laws VAT and Sales Tax Thu, 18 May 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150232