https://www.taxtmi.com/caselaws?id=148531 Where a pre-commencement sales tax period is governed by a repealed enactment, assessment and connected revisional proceedings continue under the repealed law unless the later Act clearly indicates otherwise. Section 9(3) of the Central Sales Tax Act applies the relevant State sales tax law to assessment, collection and enforcement, including revision, and the saving provision in section 52 of the Madhya Pradesh General Sales Tax Act, 1958 preserved liabilities and proceedings under the earlier law. Accordingly, for the relevant period the revisional power remained under section 12(1) of the Madhya Bharat Sales Tax Act, Samvat 2007, and revision under section 39(2) of the 1958 Act was incompetent and time-barred. en-us Mon, 28 Oct 1968 00:00:00 +0530 Mon, 29 Apr 2013 16:14:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148531 Where a pre-commencement sales tax period is governed by a repealed enactment, assessment and connected revisional proceedings continue under the repealed law unless the later Act clearly indicates otherwise. Section 9(3) of the Central Sales Tax Act applies the relevant State sales tax law to assessment, collection and enforcement, including revision, and the saving provision in section 52 of the Madhya Pradesh General Sales Tax Act, 1958 preserved liabilities and proceedings under the earlier law. Accordingly, for the relevant period the revisional power remained under section 12(1) of the Madhya Bharat Sales Tax Act, Samvat 2007, and revision under section 39(2) of the 1958 Act was incompetent and time-barred. Case-Laws VAT and Sales Tax Mon, 28 Oct 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148531