https://www.taxtmi.com/caselaws?id=234644 Reopening beyond the ordinary limitation period under the U.P. Trade Tax Act was held permissible where recorded reasons existed and the assessee had notice and opportunity to respond to the basis for reassessment, so the challenge to that permission failed. Reassessment under the Entry Tax Act could not be sustained against a gutkha manufacturer who was not a dealer under that Act, and the issue had already merged in the appellate order, so the reassessment order on that ground was set aside. The result was partly in favour of the assessee. en-us Fri, 31 May 2013 00:00:00 +0530 Sat, 12 Jul 2014 10:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234644 Reopening beyond the ordinary limitation period under the U.P. Trade Tax Act was held permissible where recorded reasons existed and the assessee had notice and opportunity to respond to the basis for reassessment, so the challenge to that permission failed. Reassessment under the Entry Tax Act could not be sustained against a gutkha manufacturer who was not a dealer under that Act, and the issue had already merged in the appellate order, so the reassessment order on that ground was set aside. The result was partly in favour of the assessee. Case-Laws VAT and Sales Tax Fri, 31 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234644