https://www.taxtmi.com/caselaws?id=270486 The Court dismissed the writ petition challenging a tax exemption condition for inter-state trade and commerce, jurisdiction of the assessment order under the Central Sales Tax Act, and the interpretation of the limitation period under the U.P. Trade Tax Act. The Court held that the limitation period starts from the date of receipt of the order by the assessing authority, not from the date of knowledge of the order, as per Section 21(6) and its proviso. The petitioner's argument regarding the commencement of the limitation period was found to lack merit. en-us Tue, 22 Sep 2015 00:00:00 +0530 Fri, 04 Dec 2015 10:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270486 The Court dismissed the writ petition challenging a tax exemption condition for inter-state trade and commerce, jurisdiction of the assessment order under the Central Sales Tax Act, and the interpretation of the limitation period under the U.P. Trade Tax Act. The Court held that the limitation period starts from the date of receipt of the order by the assessing authority, not from the date of knowledge of the order, as per Section 21(6) and its proviso. The petitioner's argument regarding the commencement of the limitation period was found to lack merit. Case-Laws VAT and Sales Tax Tue, 22 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270486