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VAT - Highlights / Catch Notes

Home Highlights March 2014 Year 2014 This

Initiation of proceeding and issuance of notice u/s 21 (2) of ...


Notice Issued to Reopen Assessment u/s 21(2) of U.P. Trade Tax Act; Fiscal Statute Applies Retrospectively.

March 31, 2014

Case Laws     VAT and Sales Tax     HC

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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