https://www.taxtmi.com/caselaws?id=164176 Reconsideration of penalty exposure under a repealed tax statute turns on the saving effect of the later law and the General Clauses Act. The note explains that repeal of the Uttar Pradesh Trade Tax Act did not extinguish liabilities, penalties or remedies already incurred, because the Uttar Pradesh Value Added Tax Act preserved them through its saving provisions and section 6 of the Uttar Pradesh General Clauses Act, 1904 continued to apply absent a contrary intention. It also notes that the later Act contained a corresponding penalty power, supporting enforceability of the earlier liability and leaving the penalty order legally sustainable despite repeal. en-us Tue, 13 Apr 2010 00:00:00 +0530 Sat, 11 Oct 2014 10:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164176 Reconsideration of penalty exposure under a repealed tax statute turns on the saving effect of the later law and the General Clauses Act. The note explains that repeal of the Uttar Pradesh Trade Tax Act did not extinguish liabilities, penalties or remedies already incurred, because the Uttar Pradesh Value Added Tax Act preserved them through its saving provisions and section 6 of the Uttar Pradesh General Clauses Act, 1904 continued to apply absent a contrary intention. It also notes that the later Act contained a corresponding penalty power, supporting enforceability of the earlier liability and leaving the penalty order legally sustainable despite repeal. Case-Laws VAT and Sales Tax Tue, 13 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164176