https://www.taxtmi.com/caselaws?id=144141 An express saving and deeming provision in the repealing sales tax statute preserved arrears under the old law, so prosecutions and convictions for tax default could proceed under the Kerala General Sales Tax Act, 1963. A transfer made before formal payment became due could still amount to fraudulent evasion where liability had already accrued and the assessee acted to defeat recovery. The specific offence of fraudulent evasion under section 46(2)(c) was upheld, but the overlapping conviction for wilful non-payment under section 46(1)(f) could not stand because the specific provision subsumed the general offence for the same default. en-us Mon, 18 Jul 1966 00:00:00 +0530 Sat, 20 Apr 2013 11:12:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144141 An express saving and deeming provision in the repealing sales tax statute preserved arrears under the old law, so prosecutions and convictions for tax default could proceed under the Kerala General Sales Tax Act, 1963. A transfer made before formal payment became due could still amount to fraudulent evasion where liability had already accrued and the assessee acted to defeat recovery. The specific offence of fraudulent evasion under section 46(2)(c) was upheld, but the overlapping conviction for wilful non-payment under section 46(1)(f) could not stand because the specific provision subsumed the general offence for the same default. Case-Laws VAT and Sales Tax Mon, 18 Jul 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144141