https://www.taxtmi.com/caselaws?id=157120 An amendment to section 32 of the Tamil Nadu General Sales Tax Act, 1959, effective from 1 November 1982, could not be applied to take away a revision remedy that had already accrued under the unamended provision. Because the assessment order was passed on 20 May 1982, the assessee had a vested right to seek revision before the Deputy Commissioner under the law then in force. The later restriction limiting revision to orders prejudicial to revenue did not retrospectively extinguish that existing right. The pre-amendment assessment therefore remained open to revision, and the remedy was maintainable. en-us Wed, 22 Jul 1992 00:00:00 +0530 Mon, 30 Sep 2013 15:01:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157120 An amendment to section 32 of the Tamil Nadu General Sales Tax Act, 1959, effective from 1 November 1982, could not be applied to take away a revision remedy that had already accrued under the unamended provision. Because the assessment order was passed on 20 May 1982, the assessee had a vested right to seek revision before the Deputy Commissioner under the law then in force. The later restriction limiting revision to orders prejudicial to revenue did not retrospectively extinguish that existing right. The pre-amendment assessment therefore remained open to revision, and the remedy was maintainable. Case-Laws VAT and Sales Tax Wed, 22 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157120