https://www.taxtmi.com/caselaws?id=258023 Section 34(1) of the Haryana Value Added Tax Act, 2003 gives the Commissioner revisional power, and the second part of the second proviso operates as an independent source of authority to act beyond three years where there is a retrospective change in law, a Tribunal decision in a similar case, or a declaration of law by the High Court or Supreme Court. That extended power is not merely an exception to limitation and is not defeated by an earlier departmental view. Applying this interpretation, the Tribunal's approach was found erroneous, its order was set aside, and the matter was remitted for fresh decision on merits. en-us Thu, 22 Aug 2013 00:00:00 +0530 Sat, 28 Mar 2015 19:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258023 Section 34(1) of the Haryana Value Added Tax Act, 2003 gives the Commissioner revisional power, and the second part of the second proviso operates as an independent source of authority to act beyond three years where there is a retrospective change in law, a Tribunal decision in a similar case, or a declaration of law by the High Court or Supreme Court. That extended power is not merely an exception to limitation and is not defeated by an earlier departmental view. Applying this interpretation, the Tribunal's approach was found erroneous, its order was set aside, and the matter was remitted for fresh decision on merits. Case-Laws VAT and Sales Tax Thu, 22 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258023