https://www.taxtmi.com/caselaws?id=354132 The Court clarified that revision orders under Rule 80 of the Orissa Sales Tax Rules must be passed within the specified three-year limitation period from the date of the original order to provide finality to proceedings. Any extension would defeat the legislative intent, as seen in a case where orders passed beyond this period were quashed. The Court emphasized the importance of adhering to the prescribed time frame for revising orders, ultimately allowing the writ petition and quashing the orders issued beyond the limitation period. en-us Wed, 10 Jan 2018 00:00:00 +0530 Fri, 19 Jan 2018 08:16:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354132 The Court clarified that revision orders under Rule 80 of the Orissa Sales Tax Rules must be passed within the specified three-year limitation period from the date of the original order to provide finality to proceedings. Any extension would defeat the legislative intent, as seen in a case where orders passed beyond this period were quashed. The Court emphasized the importance of adhering to the prescribed time frame for revising orders, ultimately allowing the writ petition and quashing the orders issued beyond the limitation period. Case-Laws VAT and Sales Tax Wed, 10 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354132