https://www.taxtmi.com/caselaws?id=100043 Turnover already taxed at the purchase point under the repealed Madras General Sales Tax Act, 1939 was treated as protected from a second levy after the Travancore-Cochin General Sales Tax (Amendment) Act, 1957 came into force. The earlier immunity from double taxation, read with accrued-liability preservation under the General Clauses Act, 1125, survived repeal unless the later statute clearly showed a contrary intention. The transitional provisions in section 26A and Schedule II were construed as continuing existing legal relationships in Malabar, not as destroying the earlier protection. No clear legislative intent displaced that saved position. en-us Tue, 26 Oct 1965 00:00:00 +0530 Sat, 21 Sep 2013 17:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100043 Turnover already taxed at the purchase point under the repealed Madras General Sales Tax Act, 1939 was treated as protected from a second levy after the Travancore-Cochin General Sales Tax (Amendment) Act, 1957 came into force. The earlier immunity from double taxation, read with accrued-liability preservation under the General Clauses Act, 1125, survived repeal unless the later statute clearly showed a contrary intention. The transitional provisions in section 26A and Schedule II were construed as continuing existing legal relationships in Malabar, not as destroying the earlier protection. No clear legislative intent displaced that saved position. Case-Laws VAT and Sales Tax Tue, 26 Oct 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100043