Section 32(9)(b) in Uttaranchal Value Added Tax Act, 2005

[Cites 0, Cited by 0] [Section 32(9)] [Section 32] [Entire Act]

State of Uttarakhand - Subsection

Section 32(9)(b) in Uttaranchal Value Added Tax Act, 2005

(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.

Legal Document View

Unlock Advanced Research with PRISMAI

State of Uttarakhand - Subsection

Section 32(9)(b) in Uttaranchal Value Added Tax Act, 2005