https://www.taxtmi.com/caselaws?id=127557 Two fiscal enactments concerning manufactured tobacco were held to operate in different fields: the Tobacco Vend Fees Act regulated licences for tobacco dealers, while the earlier sales tax law continued to impose tax on sales of manufactured tobacco. The later Act did not expressly or by necessary implication repeal the sales tax statute. As manufactured tobacco remained in the sales tax schedule until 27 September 1954, sales tax liability continued for the period from 1 April 1954 to 26 September 1954, and the direction to file returns for that period was lawful. en-us Thu, 17 May 1956 00:00:00 +0530 Tue, 12 Mar 2013 11:40:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127557 Two fiscal enactments concerning manufactured tobacco were held to operate in different fields: the Tobacco Vend Fees Act regulated licences for tobacco dealers, while the earlier sales tax law continued to impose tax on sales of manufactured tobacco. The later Act did not expressly or by necessary implication repeal the sales tax statute. As manufactured tobacco remained in the sales tax schedule until 27 September 1954, sales tax liability continued for the period from 1 April 1954 to 26 September 1954, and the direction to file returns for that period was lawful. Case-Laws VAT and Sales Tax Thu, 17 May 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127557