https://www.taxtmi.com/caselaws?id=160299 Amendment to the limitation rule for sales tax assessments under the Bengal Finance (Sales Tax) Act, 1941 was applied to a pending assessment proceeding because limitation is procedural in nature. The original four-year period had not expired when section 11(2a) was amended from 1 June 1987 to extend the time for assessments within the stated category. As the assessment was completed before the amended outer limit expired, it was not time-barred. The contrary view treating the assessment as barred by limitation was therefore incorrect. en-us Wed, 16 Jul 1997 00:00:00 +0530 Sat, 14 Dec 2013 11:57:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160299 Amendment to the limitation rule for sales tax assessments under the Bengal Finance (Sales Tax) Act, 1941 was applied to a pending assessment proceeding because limitation is procedural in nature. The original four-year period had not expired when section 11(2a) was amended from 1 June 1987 to extend the time for assessments within the stated category. As the assessment was completed before the amended outer limit expired, it was not time-barred. The contrary view treating the assessment as barred by limitation was therefore incorrect. Case-Laws VAT and Sales Tax Wed, 16 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160299