https://www.taxtmi.com/caselaws?id=160676 The amendment to section 35 of the Kerala General Sales Tax Act, 1963, limiting revisional jurisdiction to matters prejudicial to revenue, was held not to apply to assessment orders passed before the amendment. The pre-amendment revisional remedy was treated as a substantive statutory right available to an assessee to challenge illegality or injustice in an order, and that vested right was not taken away by a later, non-retrospective curtailment of power. Accordingly, revision petitions arising from pre-amendment assessments remained maintainable under the unamended law. en-us Tue, 27 Jun 2000 00:00:00 +0530 Sat, 21 Dec 2013 18:15:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160676 The amendment to section 35 of the Kerala General Sales Tax Act, 1963, limiting revisional jurisdiction to matters prejudicial to revenue, was held not to apply to assessment orders passed before the amendment. The pre-amendment revisional remedy was treated as a substantive statutory right available to an assessee to challenge illegality or injustice in an order, and that vested right was not taken away by a later, non-retrospective curtailment of power. Accordingly, revision petitions arising from pre-amendment assessments remained maintainable under the unamended law. Case-Laws VAT and Sales Tax Tue, 27 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160676