https://www.taxtmi.com/caselaws?id=156305 An amendment extending the limitation period for reassessment under section 12-A of the Karnataka Sales Tax Act does not revive a power to reopen an assessment that had already attained finality and immunity from further tax action, unless retrospective operation is made explicit by clear statutory words. The power to reopen escaped turnover must be strictly construed, and an enlarged limitation can apply only while assessments remain open and no accrued immunity exists. Because the assessment had become final before the amendment came into force, the later notice seeking fresh proceedings was unsustainable. en-us Tue, 13 Nov 1990 00:00:00 +0530 Tue, 17 Sep 2013 17:53:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156305 An amendment extending the limitation period for reassessment under section 12-A of the Karnataka Sales Tax Act does not revive a power to reopen an assessment that had already attained finality and immunity from further tax action, unless retrospective operation is made explicit by clear statutory words. The power to reopen escaped turnover must be strictly construed, and an enlarged limitation can apply only while assessments remain open and no accrued immunity exists. Because the assessment had become final before the amendment came into force, the later notice seeking fresh proceedings was unsustainable. Case-Laws VAT and Sales Tax Tue, 13 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156305