https://www.taxtmi.com/caselaws?id=163865 Limitation for reassessment under the U.P. Trade Tax Act had to be determined by reference to the actual service of notice under section 21 and the grant of approval under the proviso to section 21(2). Because those dates were material and unresolved, the Tribunal was justified in remanding the matter for fresh adjudication rather than treating notice service as irrelevant. The revisional court found no illegality in that approach and also saw no basis to disturb the view on rectification under section 22 on the record then before it. The revision was dismissed, and the limitation issue was left for fresh decision by the first appellate authority. en-us Mon, 30 Oct 2006 00:00:00 +0530 Fri, 11 Apr 2014 18:56:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163865 Limitation for reassessment under the U.P. Trade Tax Act had to be determined by reference to the actual service of notice under section 21 and the grant of approval under the proviso to section 21(2). Because those dates were material and unresolved, the Tribunal was justified in remanding the matter for fresh adjudication rather than treating notice service as irrelevant. The revisional court found no illegality in that approach and also saw no basis to disturb the view on rectification under section 22 on the record then before it. The revision was dismissed, and the limitation issue was left for fresh decision by the first appellate authority. Case-Laws VAT and Sales Tax Mon, 30 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163865