https://www.taxtmi.com/caselaws?id=163601 Repeal of the Tamil Nadu General Sales Tax Act did not extinguish an assessee's accrued right to seek relief under section 16D where the claim arose from the alleged absence of the mandatory pre-assessment notice under sections 12(2) and 12(3). The saving provision in section 88 of the Tamil Nadu Value Added Tax Act preserved vested rights and liabilities on repeal and re-enactment, so the application under section 16D remained maintainable and had to be considered on merits. The rejection was unsustainable, and the matter was remitted for reconsideration, including the issue of laches. en-us Wed, 21 Mar 2007 00:00:00 +0530 Sat, 05 Apr 2014 11:55:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163601 Repeal of the Tamil Nadu General Sales Tax Act did not extinguish an assessee's accrued right to seek relief under section 16D where the claim arose from the alleged absence of the mandatory pre-assessment notice under sections 12(2) and 12(3). The saving provision in section 88 of the Tamil Nadu Value Added Tax Act preserved vested rights and liabilities on repeal and re-enactment, so the application under section 16D remained maintainable and had to be considered on merits. The rejection was unsustainable, and the matter was remitted for reconsideration, including the issue of laches. Case-Laws VAT and Sales Tax Wed, 21 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163601