https://www.taxtmi.com/caselaws?id=160018 Section 9(2) of the Central Sales Tax Act permits State sales tax authorities to assess and reassess Central sales tax matters under the State Act, and section 12A of the Karnataka Sales Tax Act supplied the relevant limitation period for reassessment. Because that limitation period was enlarged by amendment before any vested immunity from reassessment had accrued, the amended law governed the reassessment. The reassessment was therefore within the extended period and was not barred by limitation, so the jurisdictional objection failed. en-us Wed, 03 Apr 1996 00:00:00 +0530 Fri, 06 Dec 2013 18:21:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160018 Section 9(2) of the Central Sales Tax Act permits State sales tax authorities to assess and reassess Central sales tax matters under the State Act, and section 12A of the Karnataka Sales Tax Act supplied the relevant limitation period for reassessment. Because that limitation period was enlarged by amendment before any vested immunity from reassessment had accrued, the amended law governed the reassessment. The reassessment was therefore within the extended period and was not barred by limitation, so the jurisdictional objection failed. Case-Laws VAT and Sales Tax Wed, 03 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160018