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2009 (3) TMI 957 - HC - VAT and Sales TaxIssuance of notice - escapement of assessment - section 21(2) of the U.P. Trade Tax Act, 1948 - Held that: - no reason is available, even the reply of the petitioner has not been referred to and considered. Therefore, we are of the view that the order impugned is to be set aside and accordingly set aside and the matter is remanded back to the Additional Commissioner to pass the order afresh within a period of two weeks from this date - appeal allowed by way of remand.
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