https://www.taxtmi.com/caselaws?id=420582 A saving clause under a repealing statute preserves only proceedings that were actually pending on the date the new law commenced. On that basis, revisional action initiated after the repeal of the Himachal Pradesh General Sales Tax Act, 1968 was not saved by Section 64(3) of the Himachal Pradesh Value Added Tax Act, 2005 because no proceeding was pending when the VAT Act came into force. The revisional action was also outside the five-year limit in Section 46(1) of the VAT Act, and a seven-year delay was held to be plainly unreasonable. The revision was therefore barred and invalid. en-us Sat, 02 Apr 2022 00:00:00 +0530 Wed, 06 Apr 2022 09:07:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420582 A saving clause under a repealing statute preserves only proceedings that were actually pending on the date the new law commenced. On that basis, revisional action initiated after the repeal of the Himachal Pradesh General Sales Tax Act, 1968 was not saved by Section 64(3) of the Himachal Pradesh Value Added Tax Act, 2005 because no proceeding was pending when the VAT Act came into force. The revisional action was also outside the five-year limit in Section 46(1) of the VAT Act, and a seven-year delay was held to be plainly unreasonable. The revision was therefore barred and invalid. Case-Laws VAT and Sales Tax Sat, 02 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420582