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VAT - Highlights / Catch Notes

Home Highlights February 2017 Year 2017 This

Extended period for exercise of revisional jurisdiction will be ...


Amendment Extension for Revisional Jurisdiction: Only Valid for Unexpired Claims, Cannot Revive Expired Claims.

February 3, 2017

Case Laws     VAT and Sales Tax     HC

Extended period for exercise of revisional jurisdiction will be applicable only in cases where period prescribed prior to the amendment had not expired and not where the period had earlier expired as the amendment cannot put life to a dead claim. - HC

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