https://www.taxtmi.com/caselaws?id=105234 An expressly repealed rule replaced by a substituted rule did not revive when the substituted rate ceased to operate. The Court treated the change as repeal by substitution, so the earlier society commission rate could not automatically spring back into force on expiry of the later rule. Section 6-C of the U.P. General Clauses Act was held inapplicable because section 20 did not extend that revival provision to statutory rules framed under the parent Act. The demand to levy society commission at 5% was therefore unsustainable. en-us Thu, 07 Feb 2002 00:00:00 +0530 Fri, 26 Dec 2025 14:08:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105234 An expressly repealed rule replaced by a substituted rule did not revive when the substituted rate ceased to operate. The Court treated the change as repeal by substitution, so the earlier society commission rate could not automatically spring back into force on expiry of the later rule. Section 6-C of the U.P. General Clauses Act was held inapplicable because section 20 did not extend that revival provision to statutory rules framed under the parent Act. The demand to levy society commission at 5% was therefore unsustainable. Case-Laws VAT / Sales Tax Thu, 07 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105234