https://www.taxtmi.com/caselaws?id=154797 A later communication seeking further particulars during reassessment did not amount to a fresh notice under section 21 of the U.P. Sales Tax Act where the original notice had been served within limitation and the proceedings had not concluded. The order sheet showed that only a hearing had taken place and no final order had been passed, so the reassessment initiated on 23 March 1979 remained pending. The 11 September 1979 letter was therefore treated as a step in the continuing proceedings, not the start of a new one. The limitation objection failed and the reassessment was not barred. en-us Fri, 25 Jul 1986 00:00:00 +0530 Tue, 27 Aug 2013 14:52:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154797 A later communication seeking further particulars during reassessment did not amount to a fresh notice under section 21 of the U.P. Sales Tax Act where the original notice had been served within limitation and the proceedings had not concluded. The order sheet showed that only a hearing had taken place and no final order had been passed, so the reassessment initiated on 23 March 1979 remained pending. The 11 September 1979 letter was therefore treated as a step in the continuing proceedings, not the start of a new one. The limitation objection failed and the reassessment was not barred. Case-Laws VAT and Sales Tax Fri, 25 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154797