https://www.taxtmi.com/caselaws?id=165409 The amended limitation regime in section 31 of the Tamil Nadu General Sales Tax Act applied to an appeal filed after the amendment came into force, because the governing law is the law in force on the date of filing. The earlier position could not continue merely because the assessment year related to a prior period. The amendment restricted condonation of delay to fifteen days beyond the initial thirty-day filing period, so the appeal could not be entertained beyond that limit except to the extent expressly permitted by the amended provision. en-us Wed, 21 Jul 2010 00:00:00 +0530 Fri, 04 Jul 2014 12:11:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165409 The amended limitation regime in section 31 of the Tamil Nadu General Sales Tax Act applied to an appeal filed after the amendment came into force, because the governing law is the law in force on the date of filing. The earlier position could not continue merely because the assessment year related to a prior period. The amendment restricted condonation of delay to fifteen days beyond the initial thirty-day filing period, so the appeal could not be entertained beyond that limit except to the extent expressly permitted by the amended provision. Case-Laws VAT and Sales Tax Wed, 21 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165409