https://www.taxtmi.com/caselaws?id=149835 Turnover arising under the repealed Madhya Bharat Sales Tax Act, Samvat 2007 remained governed by the saving provision in section 52(1) of the Madhya Pradesh General Sales Tax Act, 1958, which preserved accrued rights, liabilities, and the incidents of assessment and appeal. Because the repealed Act allowed only one appeal, the later introduction of a second appeal under the new Act did not extend that right to matters preserved under the earlier regime. The retrospective and validating provisions, including section 18-A and section 52(1-a), continued the assessment framework under the repealed Act but did not create a further appellate remedy. The second appeal before the Tribunal was therefore incompetent. en-us Mon, 17 Nov 1969 00:00:00 +0530 Sat, 04 May 2013 11:48:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149835 Turnover arising under the repealed Madhya Bharat Sales Tax Act, Samvat 2007 remained governed by the saving provision in section 52(1) of the Madhya Pradesh General Sales Tax Act, 1958, which preserved accrued rights, liabilities, and the incidents of assessment and appeal. Because the repealed Act allowed only one appeal, the later introduction of a second appeal under the new Act did not extend that right to matters preserved under the earlier regime. The retrospective and validating provisions, including section 18-A and section 52(1-a), continued the assessment framework under the repealed Act but did not create a further appellate remedy. The second appeal before the Tribunal was therefore incompetent. Case-Laws VAT and Sales Tax Mon, 17 Nov 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149835