https://www.taxtmi.com/caselaws?id=270486 For the purpose of Section 21(6) of the U.P. Trade Tax Act, the extended limitation period for assessment after vacation of a stay order runs from the date the assessing authority receives the order vacating the stay, not from the date it merely acquires knowledge of it. The proviso uses plain language that leaves no scope to substitute knowledge for receipt. On that basis, an assessment made after receipt of the certified copy of the judgment vacating the stay is not barred by limitation. 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 For the purpose of Section 21(6) of the U.P. Trade Tax Act, the extended limitation period for assessment after vacation of a stay order runs from the date the assessing authority receives the order vacating the stay, not from the date it merely acquires knowledge of it. The proviso uses plain language that leaves no scope to substitute knowledge for receipt. On that basis, an assessment made after receipt of the certified copy of the judgment vacating the stay is not barred by limitation. Case-Laws VAT and Sales Tax Tue, 22 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270486