https://www.taxtmi.com/caselaws?id=197583 Where an earlier assessment is quashed for want of jurisdiction, a notice issued under Section 21(4-A) of the U.P. Trade Tax Act is treated as a notice for fresh assessment, not reassessment under Section 21(1). The Court applied the plain language of the statute and the distinction the legislature drew between "reassessment" based on escaped turnover and "fresh order of assessment" after jurisdictional defect. Because the impugned notice followed quashing of the prior assessment and did not rest on reasons to believe turnover had escaped assessment, its validity had to be tested under the fresh-assessment provision. en-us Mon, 10 Apr 2006 00:00:00 +0530 Wed, 10 Jan 2018 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=197583 Where an earlier assessment is quashed for want of jurisdiction, a notice issued under Section 21(4-A) of the U.P. Trade Tax Act is treated as a notice for fresh assessment, not reassessment under Section 21(1). The Court applied the plain language of the statute and the distinction the legislature drew between "reassessment" based on escaped turnover and "fresh order of assessment" after jurisdictional defect. Because the impugned notice followed quashing of the prior assessment and did not rest on reasons to believe turnover had escaped assessment, its validity had to be tested under the fresh-assessment provision. Case-Laws VAT and Sales Tax Mon, 10 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=197583