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Home Highlights December 2017 Year 2017 This

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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