https://www.taxtmi.com/caselaws?id=383280 Rectification under Section 25-A of the Karnataka Sales Tax Act could be made only within five years from the date of the order sought to be amended. Because the impugned rectification orders were issued after that period, the statutory limitation could not be extended merely to implement the later Supreme Court ruling in Pro Lab. Reliance on escaped turnover provisions was not the basis of the impugned action. The rectification orders were therefore barred by limitation and could not be sustained. en-us Thu, 11 Jul 2019 00:00:00 +0530 Fri, 21 Aug 2020 12:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383280 Rectification under Section 25-A of the Karnataka Sales Tax Act could be made only within five years from the date of the order sought to be amended. Because the impugned rectification orders were issued after that period, the statutory limitation could not be extended merely to implement the later Supreme Court ruling in Pro Lab. Reliance on escaped turnover provisions was not the basis of the impugned action. The rectification orders were therefore barred by limitation and could not be sustained. Case-Laws VAT and Sales Tax Thu, 11 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383280