https://www.taxtmi.com/caselaws?id=329988 Amended limitation periods are ordinarily procedural and apply to pending revisional proceedings unless a vested right has already accrued under the earlier limit. Applying that principle, the amended time limit in section 67(1)(a) of the Gujarat Sales Tax Act, 1969 governed a suo motu revision that was already pending when the amendment took effect, even though the revision notice had been issued earlier and the revisional order was passed later. The Tribunal was therefore not justified in holding that the unamended limitation continued to apply. en-us Mon, 04 Jul 2016 00:00:00 +0530 Wed, 29 Mar 2017 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329988 Amended limitation periods are ordinarily procedural and apply to pending revisional proceedings unless a vested right has already accrued under the earlier limit. Applying that principle, the amended time limit in section 67(1)(a) of the Gujarat Sales Tax Act, 1969 governed a suo motu revision that was already pending when the amendment took effect, even though the revision notice had been issued earlier and the revisional order was passed later. The Tribunal was therefore not justified in holding that the unamended limitation continued to apply. Case-Laws VAT and Sales Tax Mon, 04 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329988