https://www.taxtmi.com/caselaws?id=168980 After repeal of the Tripura Sales Tax Act, 1976 and the Tripura Additional Sales Tax Act, 1990, section 89 of the Tripura Value Added Tax Act, 2004 saved accrued liabilities and pending proceedings, but distinguished between proceedings already initiated before commencement and those started later. Proceedings begun earlier continued under the repealed laws, while reassessment notices issued after the new Act came into force had to be taken under the assessment and recovery machinery created by the VAT Act. As the notices in this matter were issued after commencement, the assessment was held without jurisdiction and set aside, with liberty to initiate fresh proceedings in accordance with law and to raise limitation objections. en-us Wed, 18 Dec 2013 00:00:00 +0530 Mon, 06 Apr 2015 20:06:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168980 After repeal of the Tripura Sales Tax Act, 1976 and the Tripura Additional Sales Tax Act, 1990, section 89 of the Tripura Value Added Tax Act, 2004 saved accrued liabilities and pending proceedings, but distinguished between proceedings already initiated before commencement and those started later. Proceedings begun earlier continued under the repealed laws, while reassessment notices issued after the new Act came into force had to be taken under the assessment and recovery machinery created by the VAT Act. As the notices in this matter were issued after commencement, the assessment was held without jurisdiction and set aside, with liberty to initiate fresh proceedings in accordance with law and to raise limitation objections. Case-Laws VAT and Sales Tax Wed, 18 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168980