2012 (3) TMI 429

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.....S.C JUDGMENT : 1. The petitioner was assessed under the Central/UP Sales Tax Act (the Act) for the assessment year 1999-2000 and 2000-2001. Subsequently, the Addl. Commissioner granted sanction to assessing authority to start re-assessment proceedings on 5.5.2004. The petitioner filed writ petition no. 635 of 2004 and 636 of 2004 against the same. These writ petitions were dismissed on 15.7.201....