https://www.taxtmi.com/highlights?id=37090 Validity of reassessment proceeding - Section 29 of the U.P. VAT Act, 2007 - interpretation of statute 'reason to believe' - escapement from tax - deemed sale of construction material - In any case being reassessment proceedings, the burden was on the revenue to disclose material to establish otherwise. - HC en-us Thu, 07 Dec 2017 08:00:11 +0530 Thu, 07 Dec 2017 08:00:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=37090 Validity of reassessment proceeding - Section 29 of the U.P. VAT Act, 2007 - interpretation of statute 'reason to believe' - escapement from tax - deemed sale of construction material - In any case being reassessment proceedings, the burden was on the revenue to disclose material to establish otherwise. - HC Highlights VAT and Sales Tax Thu, 07 Dec 2017 08:00:11 +0530 https://www.taxtmi.com/highlights?id=37090