https://www.taxtmi.com/caselaws?id=100887 A retrospective fiscal amendment was applied to pending rectification proceedings under the Mysore Sales Tax Rules, 1957, because the amended law governed whether there was a mistake apparent on the record. The dealer could obtain relief only if the conditions in section 10(1) were satisfied, and section 10(2) placed the burden on the dealer to prove that no tax had been collected. The assessing authorities were competent to reopen the assessments, but they had to give the dealer a reasonable opportunity to discharge that burden before reassessment. The writ challenge to reopening failed, and the appeals succeeded. en-us Fri, 16 Mar 1973 00:00:00 +0530 Mon, 16 Sep 2013 16:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100887 A retrospective fiscal amendment was applied to pending rectification proceedings under the Mysore Sales Tax Rules, 1957, because the amended law governed whether there was a mistake apparent on the record. The dealer could obtain relief only if the conditions in section 10(1) were satisfied, and section 10(2) placed the burden on the dealer to prove that no tax had been collected. The assessing authorities were competent to reopen the assessments, but they had to give the dealer a reasonable opportunity to discharge that burden before reassessment. The writ challenge to reopening failed, and the appeals succeeded. Case-Laws VAT and Sales Tax Fri, 16 Mar 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100887