https://www.taxtmi.com/caselaws?id=148303 An assessee's appeal against an assessment under the earlier sales tax regime was governed by a saving provision in Madras Act 10 of 1963. The vested right of appeal and further appeal was preserved, and the words allowing the remedy to be continued and enforced as if the new Act had not been passed required the appellate process to be worked out under the old law. On that basis, the Appellate Assistant Commissioner could not invoke a power of enhancement unavailable under the earlier Act in an appeal filed by the assessee, and the enhancement of turnover was therefore held without jurisdiction. en-us Mon, 03 Jul 1967 00:00:00 +0530 Thu, 25 Apr 2013 14:40:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148303 An assessee's appeal against an assessment under the earlier sales tax regime was governed by a saving provision in Madras Act 10 of 1963. The vested right of appeal and further appeal was preserved, and the words allowing the remedy to be continued and enforced as if the new Act had not been passed required the appellate process to be worked out under the old law. On that basis, the Appellate Assistant Commissioner could not invoke a power of enhancement unavailable under the earlier Act in an appeal filed by the assessee, and the enhancement of turnover was therefore held without jurisdiction. Case-Laws VAT and Sales Tax Mon, 03 Jul 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148303