Initiation of proceeding and issuance of notice u/s 21 (2) of ...
VAT and Sales Tax
March 31, 2014
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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