https://www.taxtmi.com/caselaws?id=162399 Reassessment ordered after remand had to be completed within the limitation period under section 21(4) of the U.P. Sales Tax Act, namely within one year from receipt of the remand order or by 31 December 1982, whichever was later. Because the remand order was served on 28 January 1982, the reassessment could validly be made only up to 28 January 1983. No reassessment order was passed within that period, and no effective stay operated until 5 May 1985. The reassessment proceedings were therefore time-barred, and prohibition against further assessment proceedings was issued. en-us Mon, 15 Sep 2003 00:00:00 +0530 Tue, 25 Feb 2014 18:43:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162399 Reassessment ordered after remand had to be completed within the limitation period under section 21(4) of the U.P. Sales Tax Act, namely within one year from receipt of the remand order or by 31 December 1982, whichever was later. Because the remand order was served on 28 January 1982, the reassessment could validly be made only up to 28 January 1983. No reassessment order was passed within that period, and no effective stay operated until 5 May 1985. The reassessment proceedings were therefore time-barred, and prohibition against further assessment proceedings was issued. Case-Laws VAT and Sales Tax Mon, 15 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162399