https://www.taxtmi.com/caselaws?id=127852 A pre-existing sales tax statute remained operative because the Essential Goods Act, 1952 applied only against State laws made after its commencement, so the Madras General Sales Tax Act, 1939 continued to govern the levy. The earlier exemption for co-operative milk supply societies was limited in duration, and a later Government Order issued in supersession of it confined the relief and withdrew exemption for sales to actual consumers. The petitioner was therefore not entitled to exemption on consumer sales, and the tax assessment was confirmed. en-us Mon, 01 Sep 1958 00:00:00 +0530 Wed, 20 Mar 2013 12:30:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127852 A pre-existing sales tax statute remained operative because the Essential Goods Act, 1952 applied only against State laws made after its commencement, so the Madras General Sales Tax Act, 1939 continued to govern the levy. The earlier exemption for co-operative milk supply societies was limited in duration, and a later Government Order issued in supersession of it confined the relief and withdrew exemption for sales to actual consumers. The petitioner was therefore not entitled to exemption on consumer sales, and the tax assessment was confirmed. Case-Laws VAT and Sales Tax Mon, 01 Sep 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127852