https://www.taxtmi.com/caselaws?id=250275 A repeal-and-savings provision in section 106(4) of the Delhi Value Added Tax Act, 2004 preserves the repealed Delhi Sales Tax Act, 1975 for levy, assessment and revision relating to periods ending before 1 April 2005. On that construction, the entire revision framework under the repealed statute continues to apply to such proceedings, including the limitation period for revision. The earlier omission to consider this provision justified recall of the prior judgment, and the matter was remitted for examination of the remaining grounds, with interim protection continuing. en-us Fri, 02 May 2014 00:00:00 +0530 Thu, 07 Aug 2014 12:11:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250275 A repeal-and-savings provision in section 106(4) of the Delhi Value Added Tax Act, 2004 preserves the repealed Delhi Sales Tax Act, 1975 for levy, assessment and revision relating to periods ending before 1 April 2005. On that construction, the entire revision framework under the repealed statute continues to apply to such proceedings, including the limitation period for revision. The earlier omission to consider this provision justified recall of the prior judgment, and the matter was remitted for examination of the remaining grounds, with interim protection continuing. Case-Laws VAT and Sales Tax Fri, 02 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250275