https://www.taxtmi.com/caselaws?id=128377 After repeal of the Bombay Sales Tax Act, 1953, the revenue could not use the old revisional power under section 31 to reopen escaped turnover for a pre-1959 period where the Bombay Sales Tax Act, 1959 had already occupied the field through section 35. Section 77 continued the earlier law only subject to the later Act's reassessment and limitation scheme, so the attempted revision was treated in substance as reassessment and had to comply with the five-year limit under section 35. The argument based on the General Clauses Act failed because section 77 governed the effect of repeal, and section 35 was not confined to the original assessing authority. en-us Tue, 28 Nov 1961 00:00:00 +0530 Wed, 03 Apr 2013 16:41:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128377 After repeal of the Bombay Sales Tax Act, 1953, the revenue could not use the old revisional power under section 31 to reopen escaped turnover for a pre-1959 period where the Bombay Sales Tax Act, 1959 had already occupied the field through section 35. Section 77 continued the earlier law only subject to the later Act's reassessment and limitation scheme, so the attempted revision was treated in substance as reassessment and had to comply with the five-year limit under section 35. The argument based on the General Clauses Act failed because section 77 governed the effect of repeal, and section 35 was not confined to the original assessing authority. Case-Laws VAT and Sales Tax Tue, 28 Nov 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128377