https://www.taxtmi.com/caselaws?id=161726 A vested right of appeal accrued when the lis commenced under the repealed sales tax law, and in the absence of express or implied retrospective effect in the new VAT regime, that right remained governed by the old statute. The court applied the saving principle under the General Clauses Act and held that the pre-deposit condition attached to the appellate remedy also survived repeal. Pending appeals were therefore to be transferred and disposed of under the repealed law, not under the Haryana Value Added Tax Act, 2003. en-us Mon, 22 Mar 2004 00:00:00 +0530 Thu, 20 Jun 2024 18:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161726 A vested right of appeal accrued when the lis commenced under the repealed sales tax law, and in the absence of express or implied retrospective effect in the new VAT regime, that right remained governed by the old statute. The court applied the saving principle under the General Clauses Act and held that the pre-deposit condition attached to the appellate remedy also survived repeal. Pending appeals were therefore to be transferred and disposed of under the repealed law, not under the Haryana Value Added Tax Act, 2003. Case-Laws VAT and Sales Tax Mon, 22 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161726