Section 58A(2) in Uttar Pradesh Value Added Tax Act, 2008
(2)Where a commercial tax authority in pursuance of the orders, instructions or directions issued under sub-section(1),has not filed any appeal under section 57 or revision under section 58 on any issue in the case of an assessee for any assessment year, it shall not preclude such authority from filing an appeal under section 57 or revision under section 58 on the same issue in the case of,-(a)the same assessee for any other assessment year, or(b)any other assessee for the same or any other assessment year,
