Amendment status not verified — confirm the current text below against the official source.
Saving in relntion to sales outside Sikkim, Inter-State Salcs, and Sales in Course of lmpor'l orExPorl: - Nothing in this Actshallbe construed to impose or authorize the imposition oftax on the sale or purchase ofgoods where such sale orpurchase takes place:- 75 (j) Any applicalion iorrevision, review orreference arising lrom any orde'passed bclore the appointed day or any appeal arising iiom any a^ssessment ol ta-\ ol delcrm in atiou oI interesl made belore such appointed day or any application for refund, or 1br der'lerntion tbrm in respect ofany period before such appointed day, undet the repealed Act, if made beforc such appointed day zmd pending on such appointed day or if rnade on or i:ltcr such appoiDte'l day, shallbe disposedoffin accordance wilh theprovisiols ofthercpealed Actl (k) The Commissioner orany othe. authodtv to whom po$'erin this behallhas been delcgated by the Cornmissionel under the repealed Act, mey, on his o/ i1r own motiun, rc\ i(\\' or revise any order passed before the appoi ledday in accordance wilhthepr'ovisions ofthc rcpealedAct; 0) Aiy application for regislration, amendment of cenificate of registration or any application forpermit, or for declaralion, ior [anspoft ofSoods into Sikkim, percli g on the day immediately betbre the appointed day, shallbe deemcd io have been made under lhis Act and shall be clisposed otf in aocordance with the pl ovisions of this Act; (m) Any tax assessed, interesldetemined orpenalty imposed under repealed A cl inrespcct ofsales or purchases made, or in rcspect oftax payable, or in respect olconftavenlion ol any provision ol the repealed Act, before the appointed day, shall be payahle or recovemble in accordance withthe provisions oi the repealed Act