Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2010 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (12) TMI 1100 - HC - VAT and Sales TaxLegality and validity of the reassessment notices issued under section 21 of the U.P. Trade Tax Act, 1948 challenged Held that:- It is a case of change of opinion and there was no material for the assessing officer to initiate the reassessment proceedings. In the result, both the writ petitions succeed and are allowed and the impugned notices under section 21 of the Act are hereby quashed. The reassessment proceedings are set aside.
|