Special charging provision with non obstante clause prevails over general assessment and allows separate taxation of covered sales.

Section 5 of the Tamil Nadu General Sales Tax Act was construed as a special, self-contained charging provision with a non obstante clause overriding section 3(1). It governs the charge, turnover and rate for sales within its scope, while section 3(1) remains the general charging provision for multi-point tax and section 17(1) operates only as an exemption provision in specified cases. The fact that a dealer's entire turnover had already been assessed under section 3(1) did not bar separate taxation of the segregated sales falling within section 5. Those sales remain independently chargeable under section 5.

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Issues: Whether section 5 of the Tamil Nadu General Sales Tax Act applies to sales of the specified type notwithstanding that the assessee's entire turnover had already been assessed under section 3(1).

Analysis: Section 3(1) was treated as the main charging provision for multi-point tax, while section 17(1) operated only to grant exemption in specified cases. Section 5 opened with a non obstante clause overriding section 3(1) and was construed as a special, self-contained charging provision governing the charge, the quantum of turnover, and the rate for sales falling within its scope. The fact that the turnover had been assessed as a whole did not prevent the segregated sales from being separately brought to charge under section 5.

Conclusion: Section 5 applies independently of assessment under section 3(1), and the specified sales are chargeable under section 5.

Ratio Decidendi: A special charging provision containing a non obstante clause prevails over the general charging provision and permits separate taxation of transactions covered by it, even where the dealer's turnover has already been assessed under the general provision.

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