https://www.taxtmi.com/caselaws?id=245542 Reassessment proceedings for an assessment year completed under the repealed U.P. Trade Tax Act remained maintainable after the U.P. Value Added Tax Act, 2008 came into force, because repeal does not extinguish liability or pending power to proceed where Section 6 of the General Clauses Act, 1897 applies and the new Act, through Section 81, preserves that effect unless a contrary intention appears. The Court also treated the existence of a statutory appellate remedy under Section 55 of the U.P. Value Added Tax Act, 2008 as a reason not to entertain the writ petition. en-us Wed, 03 Oct 2012 00:00:00 +0530 Tue, 01 Apr 2014 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245542 Reassessment proceedings for an assessment year completed under the repealed U.P. Trade Tax Act remained maintainable after the U.P. Value Added Tax Act, 2008 came into force, because repeal does not extinguish liability or pending power to proceed where Section 6 of the General Clauses Act, 1897 applies and the new Act, through Section 81, preserves that effect unless a contrary intention appears. The Court also treated the existence of a statutory appellate remedy under Section 55 of the U.P. Value Added Tax Act, 2008 as a reason not to entertain the writ petition. Case-Laws VAT and Sales Tax Wed, 03 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245542