Calcom Electronics Ltd vs The Commissioner Of Vat The Trade And Tax ... on 6 November, 2024
21. The effect of repeal and its impact on rights and liabilities which
may have been incurred or had accrued was lucidly explained by the
Supreme Court in Gammon India Ltd. vs. Spl. Chief Secy.9 We deem
it apposite to extract the following passages from that decision: