1986 (3) TMI 310 - HC - VAT and Sales Tax

Summary

The High Court of Bombay ruled that the Assistant Commissioner of Sales Tax was competent to revise an assessment order within 5 years from the date of the order. The revision in this case was completed within the prescribed time limit, and the amended provisions of the law did not apply. The court answered the question in the negative, in favor of the department, and ordered the respondents to pay the costs of the reference.