https://www.taxtmi.com/caselaws?id=163603 Rejection of an assessee's request under section 16D of the Tamil Nadu General Sales Tax Act, 1959 solely because the Act had been repealed could not be sustained where the repeal and saving provisions were understood to preserve accrued and vested rights. The impugned rejection was therefore set aside, and the matter was remitted to the authority for fresh consideration on merits. The authority was also directed to examine the issue of laches before deciding the application. en-us Wed, 04 Apr 2007 00:00:00 +0530 Sat, 05 Apr 2014 12:20:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163603 Rejection of an assessee's request under section 16D of the Tamil Nadu General Sales Tax Act, 1959 solely because the Act had been repealed could not be sustained where the repeal and saving provisions were understood to preserve accrued and vested rights. The impugned rejection was therefore set aside, and the matter was remitted to the authority for fresh consideration on merits. The authority was also directed to examine the issue of laches before deciding the application. Case-Laws VAT and Sales Tax Wed, 04 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163603