https://www.taxtmi.com/caselaws?id=127821 A special sales tax regulation on motor spirit was sustained as validly made under delegated authority from the Nizam through the Military Governor. The levy was held to fall within the State's taxing competence as a tax on sale of goods, not within Union List Entry 53. The Regulation was also found not to have been repealed or overridden by the later Hyderabad and Andhra Pradesh sales tax enactments, since their repeal clauses did not extend to it and no implied repeal arose. It was likewise not displaced by the central essential commodities legislation, because it operated as a taxing measure rather than price control. en-us Tue, 26 Aug 1958 00:00:00 +0530 Mon, 18 Mar 2013 15:59:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127821 A special sales tax regulation on motor spirit was sustained as validly made under delegated authority from the Nizam through the Military Governor. The levy was held to fall within the State's taxing competence as a tax on sale of goods, not within Union List Entry 53. The Regulation was also found not to have been repealed or overridden by the later Hyderabad and Andhra Pradesh sales tax enactments, since their repeal clauses did not extend to it and no implied repeal arose. It was likewise not displaced by the central essential commodities legislation, because it operated as a taxing measure rather than price control. Case-Laws VAT and Sales Tax Tue, 26 Aug 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127821