Assessments to be made under Tripura VAT Act as Tripura Sales Tax Act has been repealed: HC

CST & VAT : Where Assessing Authority issued on assessee notices on 23-5-2005 for reassessment relating to assessment years 2002-03 to 2004-05 and he passed assessment orders on assessee under provisions of Tripura Sales Tax Act, 1956, in view of section 89 of Tripura Value Added Tax Act, 2004, whereby Tripura Sales Tax Act had been repealed with effect from 27-4-2005, assessment had to be done under provisions of TVAT Act