https://www.taxtmi.com/caselaws?id=145201 The right of appeal accrued when assessment proceedings were initiated, and that right was governed by the Madras General Sales Tax Act, 1939, under which appeals could be entertained without prior payment of tax. A later provision in Section 21(6) of the Andhra Pradesh General Sales Tax Act, 1957, requiring proof of tax and penalty payment before entertainment of an appeal, could not be applied retrospectively to curtail that accrued substantive right unless clear legislative intent existed. The Tribunal therefore had no jurisdiction to insist on payment as a condition precedent for entertaining the appeals, and the later statutory requirement was inapplicable. en-us Tue, 02 Aug 1966 00:00:00 +0530 Tue, 23 Apr 2013 10:31:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=145201 The right of appeal accrued when assessment proceedings were initiated, and that right was governed by the Madras General Sales Tax Act, 1939, under which appeals could be entertained without prior payment of tax. A later provision in Section 21(6) of the Andhra Pradesh General Sales Tax Act, 1957, requiring proof of tax and penalty payment before entertainment of an appeal, could not be applied retrospectively to curtail that accrued substantive right unless clear legislative intent existed. The Tribunal therefore had no jurisdiction to insist on payment as a condition precedent for entertaining the appeals, and the later statutory requirement was inapplicable. Case-Laws VAT and Sales Tax Tue, 02 Aug 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=145201