https://www.taxtmi.com/caselaws?id=221929 Section 21(4-A) of the U.P. Sales Tax Act was construed narrowly: in the statutory scheme, "assessment" and "reassessment" are used separately, so the expression "order of assessment" in the post-quashing provision did not include an order of reassessment unless the context clearly required it. The provision was intended for cases where an assessment order had been set aside on jurisdictional or similar grounds, not where a reassessment order had been quashed. As the fresh order was passed under section 21(4-A) after a reassessment order had already been set aside, the provision could not be invoked and the order was without jurisdiction. en-us Tue, 02 Apr 2013 00:00:00 +0530 Thu, 17 Jul 2014 14:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221929 Section 21(4-A) of the U.P. Sales Tax Act was construed narrowly: in the statutory scheme, "assessment" and "reassessment" are used separately, so the expression "order of assessment" in the post-quashing provision did not include an order of reassessment unless the context clearly required it. The provision was intended for cases where an assessment order had been set aside on jurisdictional or similar grounds, not where a reassessment order had been quashed. As the fresh order was passed under section 21(4-A) after a reassessment order had already been set aside, the provision could not be invoked and the order was without jurisdiction. Case-Laws VAT and Sales Tax Tue, 02 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221929