https://www.taxtmi.com/caselaws?id=153285 Tax liability that had already accrued under the unamended charging provision continued for the statutory three-year period under the continuation rule, and a later increase in the turnover threshold did not extinguish that earlier liability. The amendment also preserved liabilities arising before its appointed date, so the revised limit effective from 1 July 1969 could not govern prior periods. Assessments for the later quarters were therefore not unsustainable merely because turnover then fell below the amended threshold, and the continuation of liability under section 4(3) remained operative. en-us Tue, 08 Jan 1980 00:00:00 +0530 Sat, 20 Jul 2013 17:31:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153285 Tax liability that had already accrued under the unamended charging provision continued for the statutory three-year period under the continuation rule, and a later increase in the turnover threshold did not extinguish that earlier liability. The amendment also preserved liabilities arising before its appointed date, so the revised limit effective from 1 July 1969 could not govern prior periods. Assessments for the later quarters were therefore not unsustainable merely because turnover then fell below the amended threshold, and the continuation of liability under section 4(3) remained operative. Case-Laws VAT and Sales Tax Tue, 08 Jan 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153285