https://www.taxtmi.com/caselaws?id=241613 On repeal and substitution of a taxing statute, an unexercised power to reopen assessment was not treated as an accrued right or liability saved by the repeal clause. The successor Gujarat Value Added Tax Act, 2003 was held to govern post-repeal reassessment because it introduced a materially different scheme, including a uniform five-year limitation and completion-based control. Section 100 did not preserve a mere unissued notice under the repealed law, and section 6 of the General Clauses Act did not apply where the new statute showed a different legislative intention. As no reopening notice had been issued before repeal, the reassessment notices had to comply with the new law and were held without jurisdiction. en-us Wed, 26 Dec 2012 00:00:00 +0530 Thu, 17 Jul 2014 18:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241613 On repeal and substitution of a taxing statute, an unexercised power to reopen assessment was not treated as an accrued right or liability saved by the repeal clause. The successor Gujarat Value Added Tax Act, 2003 was held to govern post-repeal reassessment because it introduced a materially different scheme, including a uniform five-year limitation and completion-based control. Section 100 did not preserve a mere unissued notice under the repealed law, and section 6 of the General Clauses Act did not apply where the new statute showed a different legislative intention. As no reopening notice had been issued before repeal, the reassessment notices had to comply with the new law and were held without jurisdiction. Case-Laws VAT and Sales Tax Wed, 26 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241613