https://www.taxtmi.com/caselaws?id=100730 Section 8(1) of the General Clauses Act, 1897 applies where a former State enactment is repealed and its subject-matter is re-enacted by a Central Act, unless a contrary intention appears. The expression "enactment" is broad enough to include an Act or provision within an Act, so a reference in another statute to the repealed State provision is construed as a reference to the corresponding re-enacted provision. On that interpretation, the sales tax exemption tied to goods liable to duty under the former Punjab Excise Act extended to the corresponding duty under the Central Act, and the levy of sales tax could not be sustained. en-us Wed, 29 Apr 1970 00:00:00 +0530 Wed, 18 Sep 2013 14:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100730 Section 8(1) of the General Clauses Act, 1897 applies where a former State enactment is repealed and its subject-matter is re-enacted by a Central Act, unless a contrary intention appears. The expression "enactment" is broad enough to include an Act or provision within an Act, so a reference in another statute to the repealed State provision is construed as a reference to the corresponding re-enacted provision. On that interpretation, the sales tax exemption tied to goods liable to duty under the former Punjab Excise Act extended to the corresponding duty under the Central Act, and the levy of sales tax could not be sustained. Case-Laws VAT and Sales Tax Wed, 29 Apr 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100730