https://www.taxtmi.com/caselaws?id=161856 The repeal of the Andhra Pradesh General Sales Tax Act, 1957 by the Andhra Pradesh Value Added Tax Act, 2005 did not extinguish liabilities, penalties, or proceedings arising under the old Act because section 80 preserved prior operation and section 80(3) applied the general saving clause in the Andhra Pradesh General Clauses Act, 1891. That saving provision allowed liabilities and legal proceedings in respect of matters under the repealed Act to be instituted, continued, or enforced as if the repealing Act had not been passed. Penalty proceedings for liabilities incurred under the repealed Act were therefore validly commenced after repeal and remained within jurisdiction. en-us Sat, 20 Aug 2005 00:00:00 +0530 Thu, 27 Feb 2014 17:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161856 The repeal of the Andhra Pradesh General Sales Tax Act, 1957 by the Andhra Pradesh Value Added Tax Act, 2005 did not extinguish liabilities, penalties, or proceedings arising under the old Act because section 80 preserved prior operation and section 80(3) applied the general saving clause in the Andhra Pradesh General Clauses Act, 1891. That saving provision allowed liabilities and legal proceedings in respect of matters under the repealed Act to be instituted, continued, or enforced as if the repealing Act had not been passed. Penalty proceedings for liabilities incurred under the repealed Act were therefore validly commenced after repeal and remained within jurisdiction. Case-Laws VAT and Sales Tax Sat, 20 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161856