https://www.taxtmi.com/caselaws?id=163792 A special tribunal regime created by legal fiction did not permanently displace the High Court's appellate and revisional powers under the Tamil Nadu General Sales Tax Act, 1959. Section 24 of the 1992 Act substituted "High Court" with "Special Tribunal" only for the operation of that special regime, without effacing the original statutory provisions. On repeal of the 1992 Act, the legal eclipse ended and the original jurisdiction revived. The repealing statute showed an intention that pending matters be transferred to the High Court, so appeals and revisions under sections 37 and 38 could again be entertained by the High Court. en-us Tue, 02 Sep 2008 00:00:00 +0530 Sat, 29 Nov 2014 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163792 A special tribunal regime created by legal fiction did not permanently displace the High Court's appellate and revisional powers under the Tamil Nadu General Sales Tax Act, 1959. Section 24 of the 1992 Act substituted "High Court" with "Special Tribunal" only for the operation of that special regime, without effacing the original statutory provisions. On repeal of the 1992 Act, the legal eclipse ended and the original jurisdiction revived. The repealing statute showed an intention that pending matters be transferred to the High Court, so appeals and revisions under sections 37 and 38 could again be entertained by the High Court. Case-Laws VAT and Sales Tax Tue, 02 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163792