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TMI Blog2007 (3) TMI 710X X X X Extracts X X X X X X X X Extracts X X X X ..... rst respondent in Letter No. M3/1633/2007, quash the order dated February 7, 2007 and consequently direct the first respondent to admit the petition filed by the petitioner before him under section 16D of the TNGST Act . It is the case of the petitioner that the petitioner was the assessee under the provisions of the Tamil Nadu General Sales Tax Act, 1959 and the Central Sales Tax Act, 1956. Fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tituted under section 16D of the TNGST Act for passing appropriate orders and particularly for a direction to the assessing authority to make fresh assessment to pass fresh proceedings. That application has been rejected by the Commissioner of Commercial Taxes who is one of the committee members on the premise that as per section 88 of the Tamil Nadu Value Added Tax Act, 2006, the Tamil Nadu Gener ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on order has been passed by the Supreme Court by a ruling that since re-enactment of the Andhra Pradesh Value Added Tax Act, 2005 and section 80 of the latter Act saved the provisions of the former in toto, the rights and liabilities which had accrued or been incurred under the A.P. General Sales Tax Act, 1957, would continue even after its repeal. The saving section 8 of the A.P. General Clauses ..... X X X X Extracts X X X X X X X X Extracts X X X X
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