https://www.taxtmi.com/caselaws?id=775565 In a repeal-and-saving setting, refund interest on an assessment made under the repealed Haryana General Sales Tax Act, 1973 continues to be governed by the repealed Act unless the later law clearly shows a contrary intention. Section 61 of the Haryana Value Added Tax Act, 2003 preserved accrued rights, liabilities, and actions under the old Act, and Section 6 of the General Clauses Act, 1897 supported that continuation. On that basis, the successor Act did not automatically apply Section 20(8) to the entire period from deposit to refund, and the Tribunal's contrary approach was inconsistent with the statutory scheme. en-us Fri, 18 Jul 2025 00:00:00 +0530 Mon, 28 Jul 2025 08:27:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775565 In a repeal-and-saving setting, refund interest on an assessment made under the repealed Haryana General Sales Tax Act, 1973 continues to be governed by the repealed Act unless the later law clearly shows a contrary intention. Section 61 of the Haryana Value Added Tax Act, 2003 preserved accrued rights, liabilities, and actions under the old Act, and Section 6 of the General Clauses Act, 1897 supported that continuation. On that basis, the successor Act did not automatically apply Section 20(8) to the entire period from deposit to refund, and the Tribunal's contrary approach was inconsistent with the statutory scheme. Case-Laws VAT / Sales Tax Fri, 18 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775565