https://www.taxtmi.com/caselaws?id=128702 For reassessment of escaped sales tax where the original assessment was made under a repealed enactment, the proviso to the new Act preserved the limitation period under the repealed law, and the saving clause protected accrued rights and liabilities. The deeming fiction in the new Act could not extend limitation or override that preservation. Because the reassessment notice was issued after the three-year period applicable under the repealed Act, the proceedings were time-barred and the assessee's limitation objection was upheld. en-us Thu, 28 Feb 1963 00:00:00 +0530 Wed, 10 Apr 2013 13:09:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128702 For reassessment of escaped sales tax where the original assessment was made under a repealed enactment, the proviso to the new Act preserved the limitation period under the repealed law, and the saving clause protected accrued rights and liabilities. The deeming fiction in the new Act could not extend limitation or override that preservation. Because the reassessment notice was issued after the three-year period applicable under the repealed Act, the proceedings were time-barred and the assessee's limitation objection was upheld. Case-Laws VAT and Sales Tax Thu, 28 Feb 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128702