M/S. JAIPURIA BROTHERS CO. vs STATE OF UTTAR PRADESH A OTHERS

The Supreme Court upheld the decision of the Division Bench of the High Court, confirming that under the amended Section 21 of the U.P. Sales Tax Act, 1948, no period of limitation applies for reassessment when directed by the revisional authority. The Court noted that the amendment provided retrospective operation, allowing proceedings to continue without limitation. The appeal was dismissed, affirming the High Court's ruling despite its erroneous interpretation of the unamended section.