https://www.taxtmi.com/caselaws?id=157753 A saving clause in a repealing statute preserves the substantive rights, obligations and liabilities arising under the earlier law for the period when it operated. On that basis, penal interest under section 23(3) of the Kerala General Sales Tax Act, 1963 could not be imposed on sales tax arrears that accrued under the repealed General Sales Tax Act, 1125, because the later provision was treated as creating a new substantive liability and not merely a recovery mechanism. The procedural part of the saving clause continued pending or recovery actions, but it did not extend to fresh penal liability for past arrears. Recovery of the admitted tax and surcharge remained open. en-us Wed, 25 Aug 1993 00:00:00 +0530 Thu, 10 Oct 2013 14:28:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157753 A saving clause in a repealing statute preserves the substantive rights, obligations and liabilities arising under the earlier law for the period when it operated. On that basis, penal interest under section 23(3) of the Kerala General Sales Tax Act, 1963 could not be imposed on sales tax arrears that accrued under the repealed General Sales Tax Act, 1125, because the later provision was treated as creating a new substantive liability and not merely a recovery mechanism. The procedural part of the saving clause continued pending or recovery actions, but it did not extend to fresh penal liability for past arrears. Recovery of the admitted tax and surcharge remained open. Case-Laws VAT and Sales Tax Wed, 25 Aug 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157753