https://www.taxtmi.com/caselaws?id=148294 A repeal did not extinguish tax liability already incurred under the Madras General Sales Tax Act, 1939 where the saving clause in the Andhra Pradesh General Sales Tax Act, 1957 preserved accrued rights and liabilities, so additional assessment for escaped turnover remained competent after the new Act came into force. On limitation, the reassessment was governed by the extended period introduced by the 1957 Act because it took effect before the earlier three-year period expired, and the reassessment was completed within four years of the assessment year. The document therefore concludes that the additional assessments and penalty were sustained. en-us Thu, 23 Mar 1967 00:00:00 +0530 Thu, 25 Apr 2013 11:57:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148294 A repeal did not extinguish tax liability already incurred under the Madras General Sales Tax Act, 1939 where the saving clause in the Andhra Pradesh General Sales Tax Act, 1957 preserved accrued rights and liabilities, so additional assessment for escaped turnover remained competent after the new Act came into force. On limitation, the reassessment was governed by the extended period introduced by the 1957 Act because it took effect before the earlier three-year period expired, and the reassessment was completed within four years of the assessment year. The document therefore concludes that the additional assessments and penalty were sustained. Case-Laws VAT and Sales Tax Thu, 23 Mar 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148294