https://www.taxtmi.com/caselaws?id=101021 The West Bengal sales tax scheme did not completely repeal the Bengal Finance (Sales Tax) Act, 1941 for cigarettes. Section 23 of the 1954 Act merely excluded cigarettes from the 1941 Act's operation while preserving the deduction mechanism under section 5 for goods used in manufacturing cigarettes. The amended section 25 introduced in 1958 made cessation of the 1941 Act dependent on a notification specifying the commodity, and no notification was issued for cigarettes. The later 1959 amendment to the 1941 Act confirmed that the earlier Act revived and continued to apply to cigarettes, so the exemption under section 5(2)(a)(ii) for purchases used in manufacture remained available. en-us Wed, 06 Nov 1974 00:00:00 +0530 Fri, 04 Jul 2014 16:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101021 The West Bengal sales tax scheme did not completely repeal the Bengal Finance (Sales Tax) Act, 1941 for cigarettes. Section 23 of the 1954 Act merely excluded cigarettes from the 1941 Act's operation while preserving the deduction mechanism under section 5 for goods used in manufacturing cigarettes. The amended section 25 introduced in 1958 made cessation of the 1941 Act dependent on a notification specifying the commodity, and no notification was issued for cigarettes. The later 1959 amendment to the 1941 Act confirmed that the earlier Act revived and continued to apply to cigarettes, so the exemption under section 5(2)(a)(ii) for purchases used in manufacture remained available. Case-Laws VAT and Sales Tax Wed, 06 Nov 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101021