https://www.taxtmi.com/caselaws?id=234779 The Allahabad HC noted that reassessment notices under the U.P. Trade Tax Act and Entry Tax Act were supported by recorded reasons based on material showing unauthorisedly extracted gas and tampered meters, so the extension of limitation was not without bona fide basis. It further held that, in writ proceedings, the court was not required to finally decide whether the disputed gas supply constituted a sale; that question of taxability and turnover escaping assessment was left to the assessing authority in reassessment. On that footing, the challenge to the limitation extension and reassessment notices was upheld in favour of the revenue. en-us Mon, 18 Apr 2011 00:00:00 +0530 Tue, 23 Sep 2014 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234779 The Allahabad HC noted that reassessment notices under the U.P. Trade Tax Act and Entry Tax Act were supported by recorded reasons based on material showing unauthorisedly extracted gas and tampered meters, so the extension of limitation was not without bona fide basis. It further held that, in writ proceedings, the court was not required to finally decide whether the disputed gas supply constituted a sale; that question of taxability and turnover escaping assessment was left to the assessing authority in reassessment. On that footing, the challenge to the limitation extension and reassessment notices was upheld in favour of the revenue. Case-Laws VAT and Sales Tax Mon, 18 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234779