https://www.taxtmi.com/caselaws?id=158856 For limitation on reassessment after remand under the U.P. Sales Tax Act, the one-year period runs from receipt of the remand order by the assessing authority, because sections 21(4) and 21(6) use clear language tying limitation to that receipt. Service on the State Representative does not start limitation, and rule 68(9) deems service only on the Commissioner, not on the assessing authority. The court held that the deeming fiction cannot be extended beyond its express scope and that taxing statutes must be applied according to plain statutory language. The reassessment was therefore treated as within time. en-us Tue, 27 Feb 1996 00:00:00 +0530 Fri, 08 Nov 2013 16:06:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158856 For limitation on reassessment after remand under the U.P. Sales Tax Act, the one-year period runs from receipt of the remand order by the assessing authority, because sections 21(4) and 21(6) use clear language tying limitation to that receipt. Service on the State Representative does not start limitation, and rule 68(9) deems service only on the Commissioner, not on the assessing authority. The court held that the deeming fiction cannot be extended beyond its express scope and that taxing statutes must be applied according to plain statutory language. The reassessment was therefore treated as within time. Case-Laws VAT and Sales Tax Tue, 27 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158856