https://www.taxtmi.com/caselaws?id=160019 Limitation for completing fiscal assessments under the Karnataka Sales Tax Act was treated as part of the assessment machinery, not a vested immunity for the assessee. Because the amended proviso to section 12(5) extended the time for assessments relating to years ending before 1 August 1985, and the later retrospective amendment expressly deemed the substituted provisos always to have been in force, the assessment completed on 17 January 1989 was within the lawfully enlarged period. The court therefore held that retrospective enlargement of limitation was validly applicable and the plea that the assessment was time-barred failed. en-us Tue, 30 Jan 1996 00:00:00 +0530 Fri, 06 Dec 2013 18:33:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160019 Limitation for completing fiscal assessments under the Karnataka Sales Tax Act was treated as part of the assessment machinery, not a vested immunity for the assessee. Because the amended proviso to section 12(5) extended the time for assessments relating to years ending before 1 August 1985, and the later retrospective amendment expressly deemed the substituted provisos always to have been in force, the assessment completed on 17 January 1989 was within the lawfully enlarged period. The court therefore held that retrospective enlargement of limitation was validly applicable and the plea that the assessment was time-barred failed. Case-Laws VAT and Sales Tax Tue, 30 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160019