https://www.taxtmi.com/caselaws?id=165056 Approval under the proviso to section 21(2) of the U.P. Trade Tax Act, 1948 must be a reasoned order showing application of mind to the dealer's reply; a mechanical sanction is invalid. A notice issued under section 21 before obtaining the required prior approval is without jurisdiction and cannot be sustained. The note also states that, where reassessment proceedings are set aside in writ jurisdiction, fresh action is not automatically barred by the original limitation period and may be taken within a reasonable time on the facts. The impugned approval and notice were quashed and the matter remitted for fresh consideration after hearing the dealer. en-us Fri, 19 Mar 2010 00:00:00 +0530 Mon, 13 Oct 2014 18:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165056 Approval under the proviso to section 21(2) of the U.P. Trade Tax Act, 1948 must be a reasoned order showing application of mind to the dealer's reply; a mechanical sanction is invalid. A notice issued under section 21 before obtaining the required prior approval is without jurisdiction and cannot be sustained. The note also states that, where reassessment proceedings are set aside in writ jurisdiction, fresh action is not automatically barred by the original limitation period and may be taken within a reasonable time on the facts. The impugned approval and notice were quashed and the matter remitted for fresh consideration after hearing the dealer. Case-Laws VAT and Sales Tax Fri, 19 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165056