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2014 (8) TMI 225 - HC - VAT and Sales TaxApplicability of limitation period - Whether in view of section 106(4) the entire provision of revision as contemplated u/s 46 of the 1975 Act including the period of limitation prescribed therein would be applicable to such revisions - Held that:- On a plain reading of sub-section (4) of Section 106 of the DVAT Act, 2004, insofar as it applies to a case of revision, it would be evident that notwithstanding the repeal of the 1975 Act, for the purposes of a revision which relates to any period ending before the 1st day of April, 2005 or for any other purpose connected with or incidental to such revision, the repealed Act, (i.e., the 1975 Act) would continue to have effect as if the DVAT Act, 2004 had not been passed. It is absolutely clear that the entire provision of revision as contemplated under Section 46 of the 1975 Act including the period of limitation prescribed therein would be applicable to such revisions notwithstanding the repeal of the said Act by the DVAT Act, 2004. This was not noticed by the Court in previous judgment passed - Order Recalled - Decided in favour of assessee.
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