Saving clause preserves exemption notification for kalamkari cloth despite repeal and later government order.

Section 41 of the Andhra Pradesh General Sales Tax Act operated as a saving provision, preserving notifications issued under the repealed Madras General Sales Tax Act and deeming them to continue under the new Act. On that basis, the exemption granted by G.O. Ms. No. 376 for kalamkari cloth remained effective after repeal, and the later G.O. Ms. No. 1091 did not expressly or by necessary implication cancel it. Because the two Government Orders were not inconsistent, the earlier exemption continued to apply to kalamkari transactions and the article notes that the challenge to the Tribunal's contrary view failed.

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Issues: Whether the exemption granted by G.O. Ms. No. 376 dated 23 June 1954 in respect of kalamkari cloth continued to operate after the repeal of the Madras General Sales Tax Act and the commencement of the Andhra Pradesh General Sales Tax Act, and whether it was impliedly superseded by G.O. Ms. No. 1091 dated 10 June 1957.

Analysis: Section 41 of the Andhra Pradesh General Sales Tax Act operated as a saving clause. It preserved not only rights, liabilities, and things done under the repealed Madras General Sales Tax Act, but also notifications issued under that Act, and deemed them to have been issued under the corresponding power under the new Act. On that basis, the earlier exemption notification remained effective on the date of the transactions. The later G.O. Ms. No. 1091 merely listed exempt goods and did not expressly or by necessary implication repeal the earlier notification. There was no inconsistency between the two governmental orders, and no basis to infer that the earlier exemption had ceased to apply to kalamkari transactions.

Conclusion: The exemption notification continued in force, kalamkari cloth remained exempt from sales tax, and the challenge to the Tribunal's view failed.

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