Repeal-and-saving rules govern refund interest under the old sales tax law unless the later statute clearly displaces it.

In a repeal-and-saving setting, refund interest on an assessment made under the repealed Haryana General Sales Tax Act, 1973 continues to be governed by the repealed Act unless the later law clearly shows a contrary intention. Section 61 of the Haryana Value Added Tax Act, 2003 preserved accrued rights, liabilities, and actions under the old Act, and Section 6 of the General Clauses Act, 1897 supported that continuation. On that basis, the successor Act did not automatically apply Section 20(8) to the entire period from deposit to refund, and the Tribunal's contrary approach was inconsistent with the statutory scheme.

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Issues: Whether interest on refund arising from an assessment made under the repealed Haryana General Sales Tax Act, 1973 was governed by the Haryana General Sales Tax Act, 1973 or the Haryana Value Added Tax Act, 2003, and whether the assessee was entitled to interest for the entire period from deposit till refund.

Analysis: The assessment order was passed under the Haryana General Sales Tax Act, 1973 after the Haryana Value Added Tax Act, 2003 had come into force. The saving provision in Section 61 of the Haryana Value Added Tax Act, 2003 preserved the previous operation of the repealed Act, rights and liabilities accrued thereunder, and actions taken under it, and the rule in Section 6 of the General Clauses Act, 1897 required the repealed law to continue for matters saved by the repeal unless a contrary intention appeared. The Court applied the principles governing repeal and reenactment to hold that the legislative scheme did not evince an intention to shift the substantive incidents of the demand and refund to the new Act so as to attract Section 20(8) of the Haryana Value Added Tax Act, 2003 for the entire period claimed. The Tribunal's view was therefore inconsistent with the applicable statutory framework under the Haryana General Sales Tax Act, 1973.

Conclusion: The issue is answered against the assessee and in favour of the Revenue. Interest was not payable under Section 20(8) of the Haryana Value Added Tax Act, 2003 for the entire period from deposit to refund.

Ratio Decidendi: In a repeal-and-saving regime, rights and liabilities arising under the repealed taxing statute continue to govern the matter unless the later enactment clearly manifests a contrary intention; the successor statute does not automatically govern substantive refund interest merely because the refund is granted after repeal.

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