Section 32(9) in Uttaranchal Value Added Tax Act, 2005
(9)Where in the assessment or reassessment of a dealer for any assessment year, any Assessing Authority, -(a)has included any turnover and any superior authority or Court has, in exercise of the powers lawfully vested in it, held such turnover to relate to the assessment -(i)of such dealer for any other assessment year, or(ii)of such dealer under the Central Sales Tax Act,1956, or(iii)of any other dealer, whether under this Act, or under the Central Sales Tax Act, 1956; or(b)has not included any turnover on the ground that it relates to assessment under the Central Sales Tax Act,1956, and any superior authority or Court has, in exercise of the powers lawfully vested in it, held such turnover to relate to the assessment of the dealer under this Act, whether for such assessment year, or any other assessment year, then nothing contained in this Section limiting the time shall apply to assessment or reassessment whether under this Act or under the Central Sales Tax Act,1956, of such dealer or such other dealer relating to such assessment year or such other assessment year, as the case may be.
