https://www.taxtmi.com/caselaws?id=100784 A retrospective amendment to the Punjab General Sales Tax framework for declared goods required pre-amendment assessments to be reviewed and revised under the new scheme rather than sustained under the earlier invalid regime. The amendment introduced a specific stage of levy and a mandatory review power and duty under section 11AA, so assessments made under the unamended law had to be reconsidered afresh in accordance with the amended provisions. In the appeal where the High Court had quashed the assessment outright, that course was held inappropriate; the proper course was remand for reconsideration and revision under the amended Act. en-us Fri, 05 Nov 1971 00:00:00 +0530 Wed, 13 Aug 2014 16:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100784 A retrospective amendment to the Punjab General Sales Tax framework for declared goods required pre-amendment assessments to be reviewed and revised under the new scheme rather than sustained under the earlier invalid regime. The amendment introduced a specific stage of levy and a mandatory review power and duty under section 11AA, so assessments made under the unamended law had to be reconsidered afresh in accordance with the amended provisions. In the appeal where the High Court had quashed the assessment outright, that course was held inappropriate; the proper course was remand for reconsideration and revision under the amended Act. Case-Laws VAT and Sales Tax Fri, 05 Nov 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100784