Section 30(3) in Assam General Sales Tax Act, 1993
(3)Nothing contained in sub-section (1) or sub-section (2) shall be deemed to empower the Assessing Officer to amend, very or rescind any assessment or to amend, very or rescind any order passed in any other proceedings under this Act or to confer on a dealer any relief in addition to what has been allowed to him in the assessment or other proceedings.
