Initiation of proceeding and issuance of notice u/s 21 (2) of the U.P. Trade Tax Act, 1948 – Re-opening...

Initiation of proceeding and issuance of notice u/s 21 (2) of the U.P. Trade Tax Act, 1948 – Re-opening of assessment order – Notice to the assessee follows the authorisation by the CST - A fiscal statute can have retrospective operation - HC .....

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