https://www.taxtmi.com/caselaws?id=65870 Tax already recovered on motor spirit stock under a repealed taxation regime could not be levied again under a later State sales tax entry. The saving provision in the General Clauses Act preserved the effect of the earlier levy, invalidating the subsequent tax on the same stock. Sales turnover claimed as deductible through an Adhatiya required verification because the certificate indicated that the Adhatiya had accepted tax liability, reported the sales, and paid tax. The deduction claim was therefore remitted to the assessing authority for factual examination rather than finally accepted. en-us Mon, 20 Feb 1978 00:00:00 +0530 Sat, 19 Feb 2011 10:17:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65870 Tax already recovered on motor spirit stock under a repealed taxation regime could not be levied again under a later State sales tax entry. The saving provision in the General Clauses Act preserved the effect of the earlier levy, invalidating the subsequent tax on the same stock. Sales turnover claimed as deductible through an Adhatiya required verification because the certificate indicated that the Adhatiya had accepted tax liability, reported the sales, and paid tax. The deduction claim was therefore remitted to the assessing authority for factual examination rather than finally accepted. Case-Laws VAT and Sales Tax Mon, 20 Feb 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65870