https://www.taxtmi.com/caselaws?id=157353 Ex parte reassessment under the U.P. Sales Tax Act turned on whether section 21 barred the assessments for 1971-72, 1972-73 and 1973-74 and whether stayed periods could be excluded from limitation. The HC applied section 21(2) as the outer time limit and section 21(6) to exclude only the period during which proceedings remained stayed by a court or authority. It found no further legal basis to extend limitation because the impounded books were unavailable, so the reassessment orders for the earlier years were beyond time. For 1974-75, the amended proviso enlarged the limitation, and the challenge failed. en-us Thu, 21 Apr 1994 00:00:00 +0530 Fri, 04 Oct 2013 14:30:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157353 Ex parte reassessment under the U.P. Sales Tax Act turned on whether section 21 barred the assessments for 1971-72, 1972-73 and 1973-74 and whether stayed periods could be excluded from limitation. The HC applied section 21(2) as the outer time limit and section 21(6) to exclude only the period during which proceedings remained stayed by a court or authority. It found no further legal basis to extend limitation because the impounded books were unavailable, so the reassessment orders for the earlier years were beyond time. For 1974-75, the amended proviso enlarged the limitation, and the challenge failed. Case-Laws VAT and Sales Tax Thu, 21 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157353