https://www.taxtmi.com/caselaws?id=164512 Proceedings initiated under section 21 of the U.P. Trade Tax Act reopen the assessment for reassessment, and the assessing authority must determine the reassessment within that statutory jurisdiction. The legal question was whether reopening extends to the entire assessment or only to escaped turnover; the cited apex court principle treated the original assessment as reopened once notice under section 21 is issued. The matter was therefore required to be reconsidered in light of that principle, and the contrary view that the entire assessment could not be reopened was not finally affirmed. en-us Wed, 04 Nov 2009 00:00:00 +0530 Fri, 20 Nov 2015 11:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164512 Proceedings initiated under section 21 of the U.P. Trade Tax Act reopen the assessment for reassessment, and the assessing authority must determine the reassessment within that statutory jurisdiction. The legal question was whether reopening extends to the entire assessment or only to escaped turnover; the cited apex court principle treated the original assessment as reopened once notice under section 21 is issued. The matter was therefore required to be reconsidered in light of that principle, and the contrary view that the entire assessment could not be reopened was not finally affirmed. Case-Laws VAT and Sales Tax Wed, 04 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164512