https://www.taxtmi.com/caselaws?id=269165 The saving provisions in the U.P. Value Added Tax Act, 2008 preserved accrued rights, liabilities and remedies under the repealed U.P. Trade Tax Act, 1948, and also continued authorisation to exercise revisional powers under Section 10-B. The revisional remedy was treated as part of the statutory fiscal remedy connected with assessment and correction of illegality, not as a power extinguished by repeal. Section 56 of the later Act reinforced that the legislature did not intend to abolish the remedy, and the general saving rule in the U.P. General Clauses Act, 1904 also remained applicable. The revisional remedy under Section 10-B therefore survived the repeal for assessments made under the earlier Act. en-us Wed, 02 Dec 2015 00:00:00 +0530 Wed, 09 Dec 2015 09:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269165 The saving provisions in the U.P. Value Added Tax Act, 2008 preserved accrued rights, liabilities and remedies under the repealed U.P. Trade Tax Act, 1948, and also continued authorisation to exercise revisional powers under Section 10-B. The revisional remedy was treated as part of the statutory fiscal remedy connected with assessment and correction of illegality, not as a power extinguished by repeal. Section 56 of the later Act reinforced that the legislature did not intend to abolish the remedy, and the general saving rule in the U.P. General Clauses Act, 1904 also remained applicable. The revisional remedy under Section 10-B therefore survived the repeal for assessments made under the earlier Act. Case-Laws VAT and Sales Tax Wed, 02 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269165