https://www.taxtmi.com/caselaws?id=158067 A retrospective amendment to the limitation proviso under section 21(2) of the U.P. Sales Tax Act altered the legal position on whether the assessment for 1976-77 was time-barred. Because the substituted proviso was deemed to operate from an earlier date, the assessment could not be treated as dead or closed merely on the basis of the original limitation period, and the Tribunal erred in relying on non-retrospective amendment cases. However, the record did not contain complete material on the relevant dates for the original assessment and remand, so the limitation issue could not be finally determined on facts and had to be reconsidered afresh. en-us Fri, 23 Sep 1994 00:00:00 +0530 Tue, 15 Oct 2013 18:28:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158067 A retrospective amendment to the limitation proviso under section 21(2) of the U.P. Sales Tax Act altered the legal position on whether the assessment for 1976-77 was time-barred. Because the substituted proviso was deemed to operate from an earlier date, the assessment could not be treated as dead or closed merely on the basis of the original limitation period, and the Tribunal erred in relying on non-retrospective amendment cases. However, the record did not contain complete material on the relevant dates for the original assessment and remand, so the limitation issue could not be finally determined on facts and had to be reconsidered afresh. Case-Laws VAT and Sales Tax Fri, 23 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158067