https://www.taxtmi.com/caselaws?id=128905 The expression "liability already incurred" in section 41 of the Andhra Pradesh General Sales Tax Act, 1957 includes the liability to pay tax arising under the charging provision and is not limited to an assessed or quantified amount. The Court treated assessment as machinery for quantifying an existing tax liability, not as the source of liability itself. It rejected the assessee's narrower reading because it would undermine the saving effect of the repeal clause and defeat revenue lawfully preserved under the repealed Act. Taxability was held to arise when the taxable sale or purchase occurs, even though assessment and enforcement follow later. en-us Wed, 06 Nov 1963 00:00:00 +0530 Sat, 13 Apr 2013 13:43:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128905 The expression "liability already incurred" in section 41 of the Andhra Pradesh General Sales Tax Act, 1957 includes the liability to pay tax arising under the charging provision and is not limited to an assessed or quantified amount. The Court treated assessment as machinery for quantifying an existing tax liability, not as the source of liability itself. It rejected the assessee's narrower reading because it would undermine the saving effect of the repeal clause and defeat revenue lawfully preserved under the repealed Act. Taxability was held to arise when the taxable sale or purchase occurs, even though assessment and enforcement follow later. Case-Laws VAT and Sales Tax Wed, 06 Nov 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128905