https://www.taxtmi.com/caselaws?id=158923 The court dismissed the petition, upholding the validity of Section 21(7) of the U.P. Sales Tax Act and ruling it not in violation of Article 14 of the Constitution. Reassessment proceedings for the 1979-80 assessment year were deemed not time-barred. The court found that the petitioner could not rely on the Supreme Court judgment in S.C. Prashar v. Vasantsen Dwarkadas to support their arguments. The interim order was discharged, and each party was directed to bear their own costs. en-us Tue, 16 Apr 1996 00:00:00 +0530 Mon, 11 Nov 2013 13:02:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158923 The court dismissed the petition, upholding the validity of Section 21(7) of the U.P. Sales Tax Act and ruling it not in violation of Article 14 of the Constitution. Reassessment proceedings for the 1979-80 assessment year were deemed not time-barred. The court found that the petitioner could not rely on the Supreme Court judgment in S.C. Prashar v. Vasantsen Dwarkadas to support their arguments. The interim order was discharged, and each party was directed to bear their own costs. Case-Laws VAT and Sales Tax Tue, 16 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158923