https://www.taxtmi.com/caselaws?id=379593 A procedural amendment to the limitation provision in Section 16(1) of the Tamil Nadu General Sales Tax Act applied to pending reassessment matters because limitation is ordinarily retrospective unless the claim had already become time-barred. Where the amended provision came into force before the earlier limitation period expired, reassessment proceedings remained within time. Separately, pre-revision notices issued before expiry of limitation under the unamended provision were sufficient to commence proceedings and preserve limitation. The stated ratio is that a procedural amendment to limitation applies to live claims, but cannot revive a claim already barred when it takes effect. en-us Tue, 30 Apr 2019 00:00:00 +0530 Mon, 07 Sep 2020 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379593 A procedural amendment to the limitation provision in Section 16(1) of the Tamil Nadu General Sales Tax Act applied to pending reassessment matters because limitation is ordinarily retrospective unless the claim had already become time-barred. Where the amended provision came into force before the earlier limitation period expired, reassessment proceedings remained within time. Separately, pre-revision notices issued before expiry of limitation under the unamended provision were sufficient to commence proceedings and preserve limitation. The stated ratio is that a procedural amendment to limitation applies to live claims, but cannot revive a claim already barred when it takes effect. Case-Laws VAT and Sales Tax Tue, 30 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379593