https://www.taxtmi.com/caselaws?id=127771 Tax liability under the Cochin Sales Tax Act arose from the charging provision itself, while the assessment machinery merely quantified an already accrued obligation. The repeal of that Act by the later Travancore-Cochin sales tax legislation did not extinguish liabilities already incurred, because the general saving provision preserved them absent a contrary legislative intention. On that basis, the assessment, together with the appellate and revisional orders, remained valid and within jurisdiction, and the challenge based on repeal failed. en-us Tue, 04 Mar 1958 00:00:00 +0530 Sat, 16 Mar 2013 13:05:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127771 Tax liability under the Cochin Sales Tax Act arose from the charging provision itself, while the assessment machinery merely quantified an already accrued obligation. The repeal of that Act by the later Travancore-Cochin sales tax legislation did not extinguish liabilities already incurred, because the general saving provision preserved them absent a contrary legislative intention. On that basis, the assessment, together with the appellate and revisional orders, remained valid and within jurisdiction, and the challenge based on repeal failed. Case-Laws VAT and Sales Tax Tue, 04 Mar 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127771