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VAT - Highlights / Catch Notes

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Scope of Section 29 of the U.P. VAT - The power of re-assessment ...

Case Laws     VAT and Sales Tax

May 18, 2017

Scope of Section 29 of the U.P. VAT - The power of re-assessment is quite different and distinct from that of review or of the appellate power. Therefore, the assessing authority cannot utilize the power of re-assessment in the ordinary course as if it is sitting in review or in appeal over his own order of assessment. - HC

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