https://www.taxtmi.com/caselaws?id=157202 A retrospective extension of the reassessment limitation under section 12 of the Rajasthan Sales Tax Act, 1954 did not revive a reassessment power that had already become time-barred. The High Court treated the limitation provision as procedural, but held that retrospective amendment alone cannot reopen a concluded bar unless the statute expressly or by necessary implication authorises revival. Because the original four-year limitation had already expired before the amendment, the reassessment proceedings remained barred by limitation and could not be reopened. en-us Tue, 26 Nov 1991 00:00:00 +0530 Tue, 01 Oct 2013 15:53:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157202 A retrospective extension of the reassessment limitation under section 12 of the Rajasthan Sales Tax Act, 1954 did not revive a reassessment power that had already become time-barred. The High Court treated the limitation provision as procedural, but held that retrospective amendment alone cannot reopen a concluded bar unless the statute expressly or by necessary implication authorises revival. Because the original four-year limitation had already expired before the amendment, the reassessment proceedings remained barred by limitation and could not be reopened. Case-Laws VAT and Sales Tax Tue, 26 Nov 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157202