https://www.taxtmi.com/caselaws?id=100334 Proceedings to reassess escaped turnover arising from a period governed by a repealed sales tax law remained subject to the limitation preserved for that law, because the saving provision kept accrued rights and liabilities intact. The later reassessment provision in the new Act did not displace the proviso preserving the earlier limitation where the original assessment related to the repealed enactment. Subsequent amendments to the new provision, even with retrospective operation, did not remove that saving effect. The operative limitation therefore continued to be the period fixed under the repealed Act, and reassessment had to be initiated within that period. en-us Tue, 11 Oct 1966 00:00:00 +0530 Mon, 01 Sep 2014 15:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100334 Proceedings to reassess escaped turnover arising from a period governed by a repealed sales tax law remained subject to the limitation preserved for that law, because the saving provision kept accrued rights and liabilities intact. The later reassessment provision in the new Act did not displace the proviso preserving the earlier limitation where the original assessment related to the repealed enactment. Subsequent amendments to the new provision, even with retrospective operation, did not remove that saving effect. The operative limitation therefore continued to be the period fixed under the repealed Act, and reassessment had to be initiated within that period. Case-Laws VAT and Sales Tax Tue, 11 Oct 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100334