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2013 (12) TMI 1026 - HC - VAT and Sales TaxValidity of notice under Section 21(2) of the U.P. Trade Tax Act - Reassessment of tax liability on the ground that tax at the rate of 4% after rebate under the notification was permissible only up to 14.2.2005 and for the turnover thereafter it was leviable at the rate of 8% - Held that:- The issue as to whether the case of the assessee/revisionist is covered by the exception clause is again a matter which can be decided by the assessing authority during reassessment - the revision does not involve any question of law and the order of remand causes no prejudice to the assessee/revisionist - Decided against assessee.
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