https://www.taxtmi.com/caselaws?id=152114 Assessment proceedings initiated against a firm before dissolution were held to continue validly after dissolution because the repealed General Sales Tax Act, 1125 contained no provision causing automatic abatement. Reading section 61 of the Kerala General Sales Tax Act, 1963 with section 4 of the Kerala Interpretation and General Clauses Act, 1125, the Court applied the repeal-and-saving framework to treat the pending assessment as continuing from its inception under the later Act. The later insertion of section 21A did not cut off proceedings already begun, and the assessment was upheld as a lawful continuation against the dissolved firm. en-us Thu, 06 Apr 1978 00:00:00 +0530 Mon, 24 Jun 2013 18:03:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152114 Assessment proceedings initiated against a firm before dissolution were held to continue validly after dissolution because the repealed General Sales Tax Act, 1125 contained no provision causing automatic abatement. Reading section 61 of the Kerala General Sales Tax Act, 1963 with section 4 of the Kerala Interpretation and General Clauses Act, 1125, the Court applied the repeal-and-saving framework to treat the pending assessment as continuing from its inception under the later Act. The later insertion of section 21A did not cut off proceedings already begun, and the assessment was upheld as a lawful continuation against the dissolved firm. Case-Laws VAT and Sales Tax Thu, 06 Apr 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152114