https://www.taxtmi.com/caselaws?id=149966 A procedural limitation period for reassessment was held not to be a vested right, so the assessee could not rely on the earlier three-year period where it had not expired before the new Act came into force. The repeal-and-saving scheme preserved subsisting liabilities and enabled the amended six-year reassessment period to apply, defeating the challenge on limitation and jurisdiction. On the facts, the reassessment also fell under section 14(3) of the Andhra Pradesh General Sales Tax Act, 1957, rather than section 14(4), so objections based on the old procedure failed. The reassessment was upheld and the revision dismissed with costs. en-us Wed, 14 Oct 1970 00:00:00 +0530 Mon, 06 May 2013 18:15:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149966 A procedural limitation period for reassessment was held not to be a vested right, so the assessee could not rely on the earlier three-year period where it had not expired before the new Act came into force. The repeal-and-saving scheme preserved subsisting liabilities and enabled the amended six-year reassessment period to apply, defeating the challenge on limitation and jurisdiction. On the facts, the reassessment also fell under section 14(3) of the Andhra Pradesh General Sales Tax Act, 1957, rather than section 14(4), so objections based on the old procedure failed. The reassessment was upheld and the revision dismissed with costs. Case-Laws VAT and Sales Tax Wed, 14 Oct 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149966