Concessional tax exclusion for paper packing materials continues despite later amendment, as earlier notification remains effective.

Packing materials made out of paper, including cartons and corrugated boxes, were held to remain outside the concessional tax regime under section 13(1)(e) of the Bihar Finance Act, 1981. The earlier notification of 28 January 1985 had validly excluded paper of all kinds and articles made from paper from the benefit of section 13(1), and the later insertion of clause (e) did not expressly or impliedly override that exclusion. Section 27 of the Bihar and Orissa General Clauses Act, 1917 supported continuation of the notification because it remained consistent with the amended provision and had not been superseded by a fresh notification.

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Issues: Whether packing materials made out of paper, including cartons and corrugated boxes, were entitled to concessional tax treatment under section 13(1)(e) of the Bihar Finance Act, 1981 despite the earlier notification excluding paper and packing materials made out of paper from the operation of section 13(1).

Analysis: The proviso to section 13(1) empowered the State Government to exclude goods or classes of goods from the operation of the concessional-rate provision. The notification dated 28 January 1985 specifically excluded paper of all kinds, including packing paper, cartons and similar articles made out of paper. The later insertion of clause (e) in section 13(1) did not expressly override that notification, nor was there any inconsistency between the notification and the amended provision. On the contrary, section 27 of the Bihar and Orissa General Clauses Act, 1917 supported continuation of the earlier notification after amendment, since the notification remained compatible with the re-enacted or amended provision and had not been superseded by any fresh notification.

Conclusion: The notification continued to apply to section 13(1)(e), and packing materials made out of paper were not entitled to the concessional rate of tax.

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