https://www.taxtmi.com/caselaws?id=160114 The Assam General Sales Tax Act, 1993 introduced a new levy on motor vehicle goods by taxing 8% at the first sale to a registered dealer and 6% at the last sale to an unregistered buyer or consumer. The repeal and savings clause preserved earlier notifications and orders, but did not protect purchasers from liability under the new charging scheme. Accordingly, last sales made on or after 1 July 1993 were taxable at the statutory rate even if the goods had been bought earlier under the repealed enactment, and the impugned circular was consistent with the Act. en-us Mon, 27 Mar 2000 00:00:00 +0530 Mon, 09 Dec 2013 18:04:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160114 The Assam General Sales Tax Act, 1993 introduced a new levy on motor vehicle goods by taxing 8% at the first sale to a registered dealer and 6% at the last sale to an unregistered buyer or consumer. The repeal and savings clause preserved earlier notifications and orders, but did not protect purchasers from liability under the new charging scheme. Accordingly, last sales made on or after 1 July 1993 were taxable at the statutory rate even if the goods had been bought earlier under the repealed enactment, and the impugned circular was consistent with the Act. Case-Laws VAT and Sales Tax Mon, 27 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160114