https://www.taxtmi.com/caselaws?id=174229 A retrospective amendment extending the reassessment limitation under the U.P. Sales Tax Act could apply only to pending matters and not to assessments that had already become final. Because the original assessment had attained conclusiveness before the amendment, the later proviso could not revive a closed proceeding or divest vested rights. The Commissioner's authorisation for reassessment was therefore beyond jurisdiction, and the reassessment could not proceed against the assessee. en-us Mon, 22 Feb 1993 00:00:00 +0530 Sat, 03 Oct 2015 17:23:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174229 A retrospective amendment extending the reassessment limitation under the U.P. Sales Tax Act could apply only to pending matters and not to assessments that had already become final. Because the original assessment had attained conclusiveness before the amendment, the later proviso could not revive a closed proceeding or divest vested rights. The Commissioner's authorisation for reassessment was therefore beyond jurisdiction, and the reassessment could not proceed against the assessee. Case-Laws VAT and Sales Tax Mon, 22 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174229