https://www.taxtmi.com/caselaws?id=165127 An amendment extending the limitation period for reassessment of escaped turnover was treated as part of the procedural machinery, not the charging provision, so it operated retrospectively. On that basis, reassessment notices issued after the amendment could validly apply to earlier assessment periods, provided they fell within the extended five-year period. The challenge based on limitation therefore failed because the notice in question was not time-barred. en-us Thu, 15 Jul 2010 00:00:00 +0530 Wed, 01 Oct 2014 13:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165127 An amendment extending the limitation period for reassessment of escaped turnover was treated as part of the procedural machinery, not the charging provision, so it operated retrospectively. On that basis, reassessment notices issued after the amendment could validly apply to earlier assessment periods, provided they fell within the extended five-year period. The challenge based on limitation therefore failed because the notice in question was not time-barred. Case-Laws VAT and Sales Tax Thu, 15 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165127