https://www.taxtmi.com/caselaws?id=127227 Diesel oil was held to fall within the expression "motor spirit" in section 2(c) of the 1938 taxation statute because the definition, read in the context of the Act as a whole, covered inflammable hydrocarbons ordinarily used to provide motive power for motor vehicles, including buses and trucks. The Court also held that the 1947 general sales tax law did not impliedly repeal the 1938 special statute, as repeal by implication is disfavoured and the later Act showed an intention to preserve the earlier scheme through its exemption provisions. Tax remained payable under the 1938 Act, subject to credit for tax already paid under the sales tax law. en-us Thu, 31 Jul 1952 00:00:00 +0530 Tue, 05 Mar 2013 17:29:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127227 Diesel oil was held to fall within the expression "motor spirit" in section 2(c) of the 1938 taxation statute because the definition, read in the context of the Act as a whole, covered inflammable hydrocarbons ordinarily used to provide motive power for motor vehicles, including buses and trucks. The Court also held that the 1947 general sales tax law did not impliedly repeal the 1938 special statute, as repeal by implication is disfavoured and the later Act showed an intention to preserve the earlier scheme through its exemption provisions. Tax remained payable under the 1938 Act, subject to credit for tax already paid under the sales tax law. Case-Laws VAT and Sales Tax Thu, 31 Jul 1952 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127227