https://www.taxtmi.com/caselaws?id=187782 Section 21(2) of the U.P. Trade Tax Act, 1948, which deals generally with escaped turnover, cannot be used after an assessment order has been set aside and the matter remanded for fresh assessment where Section 21(4) specifically governs reassessment on remand and prescribes its own limitation. The special remand provision prevails over the general escaped-assessment power, and the opening words of Section 21(2) make it subject to the rest of the section. Once the original assessment is revived on remand, the proceeding remains one for fresh assessment in the remanded matter, so the authority cannot bypass the remand-specific limitation by invoking Section 21(2). en-us Wed, 10 Nov 2004 00:00:00 +0530 Mon, 07 Nov 2016 12:13:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187782 Section 21(2) of the U.P. Trade Tax Act, 1948, which deals generally with escaped turnover, cannot be used after an assessment order has been set aside and the matter remanded for fresh assessment where Section 21(4) specifically governs reassessment on remand and prescribes its own limitation. The special remand provision prevails over the general escaped-assessment power, and the opening words of Section 21(2) make it subject to the rest of the section. Once the original assessment is revived on remand, the proceeding remains one for fresh assessment in the remanded matter, so the authority cannot bypass the remand-specific limitation by invoking Section 21(2). Case-Laws VAT and Sales Tax Wed, 10 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187782