https://www.taxtmi.com/caselaws?id=100763 The Supreme Court of India considered whether the Appellate Assistant Commissioner could enhance an assessment under the Madras General Sales Tax Act, 1959 for pre-1959 turnover, and held that the statutory appellate power expressly included confirmation, reduction, enhancement, and annulment, so enhancement was competent under the new procedural scheme. It also held that the repeal and saving clause in section 61 did not preserve any vested right in a particular appellate procedure, because no assessee has a vested right in procedure and the 1959 Act did not affect substantive liability. The contrary High Court view was disapproved to that extent. en-us Thu, 02 Sep 1971 00:00:00 +0530 Tue, 17 Sep 2013 18:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100763 The Supreme Court of India considered whether the Appellate Assistant Commissioner could enhance an assessment under the Madras General Sales Tax Act, 1959 for pre-1959 turnover, and held that the statutory appellate power expressly included confirmation, reduction, enhancement, and annulment, so enhancement was competent under the new procedural scheme. It also held that the repeal and saving clause in section 61 did not preserve any vested right in a particular appellate procedure, because no assessee has a vested right in procedure and the 1959 Act did not affect substantive liability. The contrary High Court view was disapproved to that extent. Case-Laws VAT and Sales Tax Thu, 02 Sep 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100763