https://www.taxtmi.com/caselaws?id=329356 A repeal does not extinguish an SEZ exemption where the successor statute saves accrued rights and existing notifications and directs references to the repealed sales tax law to be read as references to the new VAT law. On that construction, the exemption for a developer or entrepreneur using goods for authorised operations continued under the Tamil Nadu Value Added Tax Act, 2006, and the prior exemption notification remained valid and enforceable because it had not been rescinded or amended. The purchase tax assessments were therefore unsustainable, the assessment orders were quashed, and fresh assessment was directed with the exemption benefit extended. en-us Wed, 22 Jun 2016 00:00:00 +0530 Thu, 30 Mar 2017 11:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329356 A repeal does not extinguish an SEZ exemption where the successor statute saves accrued rights and existing notifications and directs references to the repealed sales tax law to be read as references to the new VAT law. On that construction, the exemption for a developer or entrepreneur using goods for authorised operations continued under the Tamil Nadu Value Added Tax Act, 2006, and the prior exemption notification remained valid and enforceable because it had not been rescinded or amended. The purchase tax assessments were therefore unsustainable, the assessment orders were quashed, and fresh assessment was directed with the exemption benefit extended. Case-Laws VAT and Sales Tax Wed, 22 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329356