https://www.taxtmi.com/caselaws?id=127851 An Andhra Pradesh Legislature competent over transferred territories may amend and extend an existing law that continued in force there under the saving provisions of the Andhra State Act and the States Reorganisation Act. The Constitution does not require reenactment in full, and legislation by incorporation or reference is permissible. On that basis, the adaptation and extension of the Madras Sales of Motor Spirit Taxation Act, 1939 was treated as a valid exercise of legislative power and not an impermissible abdication or violation of Article 246(3). The challenge to the taxing statute therefore failed, and the levy provisions were upheld. en-us Wed, 05 Nov 1958 00:00:00 +0530 Wed, 20 Mar 2013 12:24:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127851 An Andhra Pradesh Legislature competent over transferred territories may amend and extend an existing law that continued in force there under the saving provisions of the Andhra State Act and the States Reorganisation Act. The Constitution does not require reenactment in full, and legislation by incorporation or reference is permissible. On that basis, the adaptation and extension of the Madras Sales of Motor Spirit Taxation Act, 1939 was treated as a valid exercise of legislative power and not an impermissible abdication or violation of Article 246(3). The challenge to the taxing statute therefore failed, and the levy provisions were upheld. Case-Laws VAT and Sales Tax Wed, 05 Nov 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127851