https://www.taxtmi.com/caselaws?id=102087 Where a later fiscal enactment applies the earlier Act mutatis mutandis, the two statutes must be read together and the earlier charging scheme continues unless expressly altered. The additional sales tax under the Orissa Additional Sales Tax Act was therefore not a free-standing multi-point levy; it had to operate consistently with the single-point scheme of the principal Act. The restriction against taxation at more than one point, the dealer-liability structure, and the exemption provisions of the principal Act governed the additional levy, so exempt, declared, and otherwise non-taxable turnover could not be taxed. en-us Fri, 18 Feb 1983 00:00:00 +0530 Wed, 09 Jul 2025 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102087 Where a later fiscal enactment applies the earlier Act mutatis mutandis, the two statutes must be read together and the earlier charging scheme continues unless expressly altered. The additional sales tax under the Orissa Additional Sales Tax Act was therefore not a free-standing multi-point levy; it had to operate consistently with the single-point scheme of the principal Act. The restriction against taxation at more than one point, the dealer-liability structure, and the exemption provisions of the principal Act governed the additional levy, so exempt, declared, and otherwise non-taxable turnover could not be taxed. Case-Laws VAT / Sales Tax Fri, 18 Feb 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102087