2013 (12) TMI 1446

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....a Value Added Tax Act, 2004 (in short, "the TVAT Act") especially in a case where the proceedings for assessment are started after the TVAT Act came into force. In the State of Tripura, the Tripura Sales Tax Act, 1976 and the Tripura Additional Sales Tax Act, 1990 were previously in force. Sales tax and additional sales tax was levied as per these Acts. The dispute in this case relates to the assessment years 2002-2003, 2003-2004 and 2004 and 2005. In this case the notice to the dealer for the purpose of reassessment was issued on May 23, 2005. The Tripura Value Added Tax Act, 2004 was passed by the Tripura State Legislature enforced with effect from April 27, 2005 as per notification of the said date issued in the Tripura Gazette. Th....

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....m, regulation, certificate, licence or permit in exercise of any power conferred by or under the said Act, shall be valid and always be deemed to have been valid, during the period that Act was in force notwithstanding the repeal of the Act. (2) Notwithstanding the repeal of the Acts,- (a) any action or proceedings already initiated under these Acts shall validly be continued under the provisions of this Act which relates to the period prior to the coming into force of this Act. (b) any person liable to pay any tax, fee, penalty, interest or other amount under that Act for any period before coming into force of this Act, shall be levied, assessed and collected under the provisions of this Act as if this Act were in force during the....

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....d under the previous Acts shall continue to be valid notwithstanding the repeal of the Act. Sub-section (2) of section 89 can be divided into two parts. Clause (a) of sub-section (2) provides that if any action or proceeding has commenced and was initiated under the Tripura Sales Tax Act, 1976 and/or the Tripura Additional Sales Tax Act, 1990 prior to April 27, 2005 the same shall continue under the provisions of the old Act. The controversy arises in those cases where the obligations, liabilities, rights and title may have accrued or incurred under the repealed Acts but the action to enforce such obligation, liability, title or interest is initiated after the coming into force of the TVAT Act. In such a case clause (b) will apply and....