https://www.taxtmi.com/caselaws?id=105641 On repeal followed by re-enactment, accrued liabilities and pending penalty proceedings under the repealed sales tax statute remained enforceable because the later Act preserved prior operation, liabilities and pending proceedings. The Court applied the saving principle under section 6 of the General Clauses Act, 1897, read with the corresponding state saving provision, and held that repeal does not extinguish pre-existing rights or liabilities unless the new law clearly shows contrary intent. As the penalty liability had arisen under the earlier Act and fell within the saving framework, jurisdiction to continue and conclude the proceedings survived the repeal. en-us Thu, 16 Feb 2006 00:00:00 +0530 Tue, 03 Dec 2013 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105641 On repeal followed by re-enactment, accrued liabilities and pending penalty proceedings under the repealed sales tax statute remained enforceable because the later Act preserved prior operation, liabilities and pending proceedings. The Court applied the saving principle under section 6 of the General Clauses Act, 1897, read with the corresponding state saving provision, and held that repeal does not extinguish pre-existing rights or liabilities unless the new law clearly shows contrary intent. As the penalty liability had arisen under the earlier Act and fell within the saving framework, jurisdiction to continue and conclude the proceedings survived the repeal. Case-Laws VAT and Sales Tax Thu, 16 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105641