https://www.taxtmi.com/caselaws?id=162933 A valid and subsisting composition order under section 7D of the U.P. Trade Tax Act displaced the ordinary assessment machinery for the covered period, because tax liability stood fixed by the accepted composition terms and not by actual turnover. In the absence of fraud, misrepresentation, suppression of material facts, or lawful setting aside of that order, the assessing authority could not invoke section 21(2) on the basis that the work was outside the composition scheme. The reassessment notice was therefore without jurisdiction and liable to be quashed. en-us Wed, 16 Mar 2005 00:00:00 +0530 Wed, 19 Mar 2014 11:25:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162933 A valid and subsisting composition order under section 7D of the U.P. Trade Tax Act displaced the ordinary assessment machinery for the covered period, because tax liability stood fixed by the accepted composition terms and not by actual turnover. In the absence of fraud, misrepresentation, suppression of material facts, or lawful setting aside of that order, the assessing authority could not invoke section 21(2) on the basis that the work was outside the composition scheme. The reassessment notice was therefore without jurisdiction and liable to be quashed. Case-Laws VAT and Sales Tax Wed, 16 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162933