https://www.taxtmi.com/caselaws?id=148278 Liability to tax on escaped turnover survived repeal of the earlier sales tax enactment because the saving provision in the later Act, read with the Interpretation and General Clauses Act, preserved accrued liabilities and the right to assess them absent a contrary legislative intention. The assessment was also within limitation, as the relevant rule allowed escaped turnover to be assessed within three years from the end of the year to which the tax related. Sales of medicine on prescription were not covered by the cited Government Order exemption, so the exemption claim failed. en-us Wed, 02 Aug 1967 00:00:00 +0530 Thu, 25 Apr 2013 10:09:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148278 Liability to tax on escaped turnover survived repeal of the earlier sales tax enactment because the saving provision in the later Act, read with the Interpretation and General Clauses Act, preserved accrued liabilities and the right to assess them absent a contrary legislative intention. The assessment was also within limitation, as the relevant rule allowed escaped turnover to be assessed within three years from the end of the year to which the tax related. Sales of medicine on prescription were not covered by the cited Government Order exemption, so the exemption claim failed. Case-Laws VAT and Sales Tax Wed, 02 Aug 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148278