https://www.taxtmi.com/caselaws?id=171003 The Supreme Court held that appeals under Section 81 of the Delhi VAT Act were maintainable despite the repeal of the Delhi Sales Tax Act. The Court emphasized the preservation of the right of appeal as a vested right, clarifying that the change in the forum for appeal did not take away any vested rights. The decision supported the strengthening of the right of appeal under the new Act and highlighted the legislative intent for retrospective operation regarding the forum of appeal. Orders passed under the old Act were to be treated as under the new Act. en-us Wed, 19 Aug 2009 00:00:00 +0530 Tue, 07 Jul 2015 18:08:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171003 The Supreme Court held that appeals under Section 81 of the Delhi VAT Act were maintainable despite the repeal of the Delhi Sales Tax Act. The Court emphasized the preservation of the right of appeal as a vested right, clarifying that the change in the forum for appeal did not take away any vested rights. The decision supported the strengthening of the right of appeal under the new Act and highlighted the legislative intent for retrospective operation regarding the forum of appeal. Orders passed under the old Act were to be treated as under the new Act. Case-Laws VAT and Sales Tax Wed, 19 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171003