Section 29(9)(a) in Uttar Pradesh Value Added Tax Act, 2008
(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 of-(i)such dealer for any other assessment year, or(ii)such dealer under the Central Sales Tax Act, 1956, or(iii)any other dealer, whether under this Act, or under the Central Sales Tax Act, 1956,