https://www.taxtmi.com/caselaws?id=154626 Assessment proceedings initiated under the old sales tax law, but still pending after the appellate order was set aside and the matter remitted, could be completed under the Kerala General Sales Tax Act, 1963. The court treated the proceedings as continuing until final assessment and held that the repeal of the old law did not conclude the matter before remand. The tribunal erred in treating the assessment as final before the new Act came into force. The assessment on the dissolved firm was therefore valid under the new Act, and the Revenue succeeded. en-us Tue, 30 Jun 1987 00:00:00 +0530 Sat, 24 Aug 2013 13:22:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154626 Assessment proceedings initiated under the old sales tax law, but still pending after the appellate order was set aside and the matter remitted, could be completed under the Kerala General Sales Tax Act, 1963. The court treated the proceedings as continuing until final assessment and held that the repeal of the old law did not conclude the matter before remand. The tribunal erred in treating the assessment as final before the new Act came into force. The assessment on the dissolved firm was therefore valid under the new Act, and the Revenue succeeded. Case-Laws VAT and Sales Tax Tue, 30 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154626