Reassessment was valid as it was initiated when set off of State tax on purchases was wrongly allowe

CST & VAT : Where Additional Commissioner issued on assessee a notice under section 21(2) of U.P. Trade Tax Act, 1948 proposing to reopen assessment on ground that while assessing assessee to Central Sales Tax, a set off had been wrongly given of amount of State tax paid on purchase of paddy, impugned notice was valid in law