Section 27(2) in Uttar Pradesh Value Added Tax Act, 2008
(2)For all purposes under this Act and rules made there under (a)Annexures of Consolidated Details submitted by a dealer, shall be deemed to be an assessment order and facts disclosed or figures mentioned in such Annexures shall be deemed part of such assessment order; and(b)last date of the assessment year succeeding the assessment year in which the date prescribed for submission of such Annexures of Consolidated Details falls, shall be deemed to be the date of such assessment order.
