https://www.taxtmi.com/caselaws?id=167799 An amendment extending the limitation period for suo motu revision under the Tamil Nadu General Sales Tax Act could not be applied retrospectively to reopen assessments that had already become time-barred and final. The court held that a procedural amendment may operate on pending matters, but it does not revive a revision power that had expired under the unamended provision unless the statute clearly says so. The proviso excluding the period between earlier High Court and Supreme Court decisions therefore did not unsettle completed assessments. The impugned revision orders lacked legal basis and were set aside. en-us Fri, 16 Dec 2011 00:00:00 +0530 Sat, 10 Jan 2015 18:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167799 An amendment extending the limitation period for suo motu revision under the Tamil Nadu General Sales Tax Act could not be applied retrospectively to reopen assessments that had already become time-barred and final. The court held that a procedural amendment may operate on pending matters, but it does not revive a revision power that had expired under the unamended provision unless the statute clearly says so. The proviso excluding the period between earlier High Court and Supreme Court decisions therefore did not unsettle completed assessments. The impugned revision orders lacked legal basis and were set aside. Case-Laws VAT and Sales Tax Fri, 16 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167799