Section 9A(ii) in Gujarat Sales Tax (Amendment) Act, 1972
(ii)where a tax on the sale or purchase of any declared goods, levied, assessed, reassessed or collected under this Act or under any earlier law during the ??? period has not been levied, assessed, reassessed or collected in conformity with the provisions of the new section 9, the levy, assessment, reassessment or collection of such tax and all proceedings held and orders made relating thereto shall be reviewed and revised, after giving due notice and hearing to the dealers concerned, so as to bring them in conformity with the provisions of the new section 9, as if the new section 9 had formed part of this Act, or, as the case maybe, the provisions corresponding to the new section 9 had formed part of the earlier law, during the specified period;
