https://www.taxtmi.com/caselaws?id=151334 Retrospective amendment of sales tax provisions does not, by itself, convert revisional correction of an illegal exemption into reassessment of escaped turnover; revisional power remains confined to examining the legality or propriety of the assessment record. The text further states that refund or exemption on declared goods depends on the amended statutory condition that Central sales tax has actually been paid, and the State rule cannot override that requirement or read "paid" as "payable." It also notes that limitation for revision is satisfied by passing the order within time, and delayed communication alone does not invalidate the revision order absent unreasonable delay. en-us Thu, 16 Sep 1976 00:00:00 +0530 Tue, 04 Jun 2013 16:33:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151334 Retrospective amendment of sales tax provisions does not, by itself, convert revisional correction of an illegal exemption into reassessment of escaped turnover; revisional power remains confined to examining the legality or propriety of the assessment record. The text further states that refund or exemption on declared goods depends on the amended statutory condition that Central sales tax has actually been paid, and the State rule cannot override that requirement or read "paid" as "payable." It also notes that limitation for revision is satisfied by passing the order within time, and delayed communication alone does not invalidate the revision order absent unreasonable delay. Case-Laws VAT and Sales Tax Thu, 16 Sep 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151334