Statutory repeal removes the Expenditure-tax Act's application and effect under the Finance Act, 1966 framework.

Section 40 of the Finance Act, 1966 effects a statutory repeal by abolishing Act 29 of 1957, the Expenditure tax Act, 1957, removing that Act from the statute book and terminating its legal force and authority, with the ordinary consequences of legislative repeal for tax law enforcement.

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