https://www.taxtmi.com/caselaws?id=174229 The court interpreted Section 21 of the U. P. Sales Tax Act regarding the limitation period for assessment. It held that amendments to procedural laws, including limitation periods, are retrospective only for pending matters and cannot revive closed cases. The court quashed the Commissioner's order for re-assessment, affirming that vested rights cannot be divested by subsequent amendments. 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 The court interpreted Section 21 of the U. P. Sales Tax Act regarding the limitation period for assessment. It held that amendments to procedural laws, including limitation periods, are retrospective only for pending matters and cannot revive closed cases. The court quashed the Commissioner's order for re-assessment, affirming that vested rights cannot be divested by subsequent amendments. Case-Laws VAT and Sales Tax Mon, 22 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174229