https://www.taxtmi.com/caselaws?id=162133 A notice under section 6 of the Madhya Pradesh Commercial Tax Act, 1994 was treated as unsustainable because an earlier notice on the same cause under section 4-A of the Madhya Pradesh General Sales Tax Act, 1958 had already been withdrawn by a reasoned final order. The repeal and saving principle preserves pending proceedings, but it does not revive a matter that had already been concluded before the new Act came into force. As no factual distinction was shown, the authority lacked jurisdiction to reopen the same inquiry under the new enactment. en-us Tue, 14 Sep 2004 00:00:00 +0530 Wed, 19 Feb 2014 15:59:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162133 A notice under section 6 of the Madhya Pradesh Commercial Tax Act, 1994 was treated as unsustainable because an earlier notice on the same cause under section 4-A of the Madhya Pradesh General Sales Tax Act, 1958 had already been withdrawn by a reasoned final order. The repeal and saving principle preserves pending proceedings, but it does not revive a matter that had already been concluded before the new Act came into force. As no factual distinction was shown, the authority lacked jurisdiction to reopen the same inquiry under the new enactment. Case-Laws VAT and Sales Tax Tue, 14 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162133