https://www.taxtmi.com/caselaws?id=158935 The Madras High Court interpreted the amendment to section 32 of the Tamil Nadu General Sales Tax Act, focusing on the Deputy Commissioner's jurisdiction to invoke revisional powers post-amendment. The court emphasized the restriction imposed on the assessee's ability to compel the Deputy Commissioner to revise assessments. It clarified that the amendment operated prospectively from November 1, 1982, limiting the assessee's authority to request revisions post-amendment. Ultimately, the court set aside the Tribunal's orders, restoring the Deputy Commissioner's decisions and allowing the revisions, ruling in favor of the department. en-us Tue, 02 Jan 1996 00:00:00 +0530 Mon, 11 Nov 2013 14:47:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158935 The Madras High Court interpreted the amendment to section 32 of the Tamil Nadu General Sales Tax Act, focusing on the Deputy Commissioner's jurisdiction to invoke revisional powers post-amendment. The court emphasized the restriction imposed on the assessee's ability to compel the Deputy Commissioner to revise assessments. It clarified that the amendment operated prospectively from November 1, 1982, limiting the assessee's authority to request revisions post-amendment. Ultimately, the court set aside the Tribunal's orders, restoring the Deputy Commissioner's decisions and allowing the revisions, ruling in favor of the department. Case-Laws VAT and Sales Tax Tue, 02 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158935