https://www.taxtmi.com/caselaws?id=175933 Repeal of the earlier trade tax law did not extinguish accrued liabilities, rights, or remedies where the later VAT regime preserved them through saving and continuation provisions. On that basis, a completed assessment under the repealed regime could still be examined in revision under Section 10B of the Uttar Pradesh Value Added Tax Act, 2008, and the revisional power was not inoperative merely because the assessment related to an earlier period. The text also states that a taxing authority must apply its own independent mind and cannot act mechanically on a superior authority's circular, while the factual challenge to the notice could not be conclusively decided in writ jurisdiction on the material before the Court. en-us Thu, 15 Jul 2010 00:00:00 +0530 Wed, 09 Dec 2015 09:47:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175933 Repeal of the earlier trade tax law did not extinguish accrued liabilities, rights, or remedies where the later VAT regime preserved them through saving and continuation provisions. On that basis, a completed assessment under the repealed regime could still be examined in revision under Section 10B of the Uttar Pradesh Value Added Tax Act, 2008, and the revisional power was not inoperative merely because the assessment related to an earlier period. The text also states that a taxing authority must apply its own independent mind and cannot act mechanically on a superior authority's circular, while the factual challenge to the notice could not be conclusively decided in writ jurisdiction on the material before the Court. Case-Laws VAT and Sales Tax Thu, 15 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175933