Assessment orders weren't barred by limitation as statue prescribed longer period of limitation; SLP

CST & VAT: U.P. VAT - Where Assessing Authority finalised assessments of assessee for assessment years 1989-90 and 1990-91 on 30-3-1998, in view of sub-section (2) of section 21, as amended by U.P. Act No. 11 of 1997, with effect from 8-8-1997, assessment orders were not barred by time