https://www.taxtmi.com/caselaws?id=145205 An amendment changing the limitation period for revision applications under the U.P. Sales Tax Act was held to apply to revisions filed after its commencement, even where the underlying order pre-dated the amendment. The Court treated limitation as procedural and held that procedural law ordinarily governs pending and future proceedings unless a contrary intention appears. It further held that there is no vested right in a particular limitation period and that the right to seek revision is not a substantive right comparable to an appeal. Because the revision was filed after the amended one-year period had expired, it was barred by limitation. en-us Mon, 30 Aug 1965 00:00:00 +0530 Tue, 23 Apr 2013 11:01:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=145205 An amendment changing the limitation period for revision applications under the U.P. Sales Tax Act was held to apply to revisions filed after its commencement, even where the underlying order pre-dated the amendment. The Court treated limitation as procedural and held that procedural law ordinarily governs pending and future proceedings unless a contrary intention appears. It further held that there is no vested right in a particular limitation period and that the right to seek revision is not a substantive right comparable to an appeal. Because the revision was filed after the amended one-year period had expired, it was barred by limitation. Case-Laws VAT and Sales Tax Mon, 30 Aug 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=145205