https://www.taxtmi.com/caselaws?id=156779 A vested statutory right of revision existing on the date of assessment is governed by the law then in force, not by a later amendment, unless the amendment is expressly or by necessary implication retrospective. The text explains that where section 20(1) of the Andhra Pradesh General Sales Tax Act, 1957 originally conferred revisionary rights on both sides, that right attached to the proceedings when the assessment order was made. The later amendment restricting revisional power to matters prejudicial to the Revenue did not retrospectively extinguish the assessee's pre-existing right, so the revision could not be rejected as not maintainable under the amended provision. en-us Tue, 05 Feb 1991 00:00:00 +0530 Tue, 24 Sep 2013 17:08:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156779 A vested statutory right of revision existing on the date of assessment is governed by the law then in force, not by a later amendment, unless the amendment is expressly or by necessary implication retrospective. The text explains that where section 20(1) of the Andhra Pradesh General Sales Tax Act, 1957 originally conferred revisionary rights on both sides, that right attached to the proceedings when the assessment order was made. The later amendment restricting revisional power to matters prejudicial to the Revenue did not retrospectively extinguish the assessee's pre-existing right, so the revision could not be rejected as not maintainable under the amended provision. Case-Laws VAT and Sales Tax Tue, 05 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156779