https://www.taxtmi.com/caselaws?id=148361 Revisional jurisdiction could not be used to enhance an assessment of escaped or under-assessed turnover after the special limitation period had expired, because the statutory time bar governing reassessment continued to control the power. The notice was therefore invalid under the old enactment. The successor sales tax law and its saving and deeming provisions did not revive that barred jurisdiction, since they preserved prior rights and liabilities only within the limits of the new Act's own revision period, which was itself time-barred after three years from the order sought to be revised. The revisional notice was accordingly without jurisdiction and beyond limitation. en-us Thu, 18 Jan 1968 00:00:00 +0530 Fri, 26 Apr 2013 11:22:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148361 Revisional jurisdiction could not be used to enhance an assessment of escaped or under-assessed turnover after the special limitation period had expired, because the statutory time bar governing reassessment continued to control the power. The notice was therefore invalid under the old enactment. The successor sales tax law and its saving and deeming provisions did not revive that barred jurisdiction, since they preserved prior rights and liabilities only within the limits of the new Act's own revision period, which was itself time-barred after three years from the order sought to be revised. The revisional notice was accordingly without jurisdiction and beyond limitation. Case-Laws VAT and Sales Tax Thu, 18 Jan 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148361