https://www.taxtmi.com/caselaws?id=144192 On repeal of the General Sales Tax Act, 1125 and replacement by the Kerala General Sales Tax Act, 1963, pending assessment proceedings were to be treated under the new Act unless an accrued right was already protected by the saving clause. The right of appeal is vested, but a mere expectation of finality does not crystallise until the appellate order is made. Applying section 61, the pending matter was deemed to continue under the 1963 Act, so the State Government's statutory right of appeal under section 39 remained available against the appellate order. The preliminary objection to the appeal was therefore overruled. en-us Tue, 15 Nov 1966 00:00:00 +0530 Mon, 22 Apr 2013 14:18:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144192 On repeal of the General Sales Tax Act, 1125 and replacement by the Kerala General Sales Tax Act, 1963, pending assessment proceedings were to be treated under the new Act unless an accrued right was already protected by the saving clause. The right of appeal is vested, but a mere expectation of finality does not crystallise until the appellate order is made. Applying section 61, the pending matter was deemed to continue under the 1963 Act, so the State Government's statutory right of appeal under section 39 remained available against the appellate order. The preliminary objection to the appeal was therefore overruled. Case-Laws VAT and Sales Tax Tue, 15 Nov 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144192