https://www.taxtmi.com/caselaws?id=128017 A transitory provision transferring pending revisions to the Tribunal under the amended sales tax scheme allowed the amended appellate procedure to apply to those matters. The amended Section 23(3) expressly gave the State Government a right to file a memorandum of cross objection on receipt of notice of appeal, and that procedural right was not excluded by the transfer provision. The amendment operated prospectively on matters transferred by law, rather than as impermissible retrospectivity. The State Government's cross objection was therefore maintainable in law. en-us Wed, 27 Apr 1960 00:00:00 +0530 Mon, 25 Mar 2013 17:56:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128017 A transitory provision transferring pending revisions to the Tribunal under the amended sales tax scheme allowed the amended appellate procedure to apply to those matters. The amended Section 23(3) expressly gave the State Government a right to file a memorandum of cross objection on receipt of notice of appeal, and that procedural right was not excluded by the transfer provision. The amendment operated prospectively on matters transferred by law, rather than as impermissible retrospectivity. The State Government's cross objection was therefore maintainable in law. Case-Laws VAT and Sales Tax Wed, 27 Apr 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128017