https://www.taxtmi.com/caselaws?id=128295 A retrospective validating enactment can render an earlier assessment inconsistent with the law as amended, so an order that was valid when made may become revisable as improper or illegal. Where the disputed turnover was disclosed and considered in the original assessment but was wrongly exempted under the earlier law, the matter is not escaped turnover; it falls within revisional jurisdiction rather than the separate escaped-assessment machinery. en-us Tue, 08 Nov 1960 00:00:00 +0530 Sat, 30 Mar 2013 18:38:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128295 A retrospective validating enactment can render an earlier assessment inconsistent with the law as amended, so an order that was valid when made may become revisable as improper or illegal. Where the disputed turnover was disclosed and considered in the original assessment but was wrongly exempted under the earlier law, the matter is not escaped turnover; it falls within revisional jurisdiction rather than the separate escaped-assessment machinery. Case-Laws VAT and Sales Tax Tue, 08 Nov 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128295