https://www.taxtmi.com/caselaws?id=162127 A repeal does not extinguish liability already incurred under the repealed sales tax enactment where the saving clause preserves accrued and incurred rights and obligations. On the facts noted, deductions were obtained on the basis of fake documents, giving rise to tax evasion liability under the old law. Reassessment proceedings initiated under section 19 of the repealed Act were therefore held to remain legally sustainable despite the later Adhiniyam, and the argument that reassessment could proceed only under section 28 of the new enactment was rejected. en-us Thu, 29 Jul 2004 00:00:00 +0530 Wed, 19 Feb 2014 15:38:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162127 A repeal does not extinguish liability already incurred under the repealed sales tax enactment where the saving clause preserves accrued and incurred rights and obligations. On the facts noted, deductions were obtained on the basis of fake documents, giving rise to tax evasion liability under the old law. Reassessment proceedings initiated under section 19 of the repealed Act were therefore held to remain legally sustainable despite the later Adhiniyam, and the argument that reassessment could proceed only under section 28 of the new enactment was rejected. Case-Laws VAT and Sales Tax Thu, 29 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162127