https://www.taxtmi.com/caselaws?id=192641 A prior view that the first assessment could not be made under Section 21 of the U. P. Sales Tax Act was displaced by a Full Bench ruling holding that sales tax authorities may proceed either under Section 7(3) or under Section 21. On that basis, the objection to assessment under Section 21 was rejected. Because the writ petition also rested on other grounds on which no finding had been recorded, the matter was remanded for reconsideration by the Single Judge on those remaining grounds. en-us Wed, 23 May 1973 00:00:00 +0530 Thu, 08 Jun 2017 17:44:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192641 A prior view that the first assessment could not be made under Section 21 of the U. P. Sales Tax Act was displaced by a Full Bench ruling holding that sales tax authorities may proceed either under Section 7(3) or under Section 21. On that basis, the objection to assessment under Section 21 was rejected. Because the writ petition also rested on other grounds on which no finding had been recorded, the matter was remanded for reconsideration by the Single Judge on those remaining grounds. Case-Laws VAT and Sales Tax Wed, 23 May 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192641