Validity of reassessment proceeding - Section 29 of the U.P. VAT ...
High Court Examines "Reason to Believe" in U.P. VAT Act Section 29 for Reassessment Validity in Tax Escapement Cases.
December 7, 2017
Case Laws VAT and Sales Tax HC
Validity of reassessment proceeding - Section 29 of the U.P. VAT Act, 2007 - interpretation of statute 'reason to believe' - escapement from tax - deemed sale of construction material - In any case being reassessment proceedings, the burden was on the revenue to disclose material to establish otherwise. - HC
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