https://www.taxtmi.com/caselaws?id=127938 Statutory exemption provisions are confined to the goods and conditions expressly covered by the enactment and its schedule; hessian was not shown to fall within the exempted goods and remained liable to sales tax. A new contention not raised before the revenue authorities could not be introduced for the first time in a sales tax reference. The saving clause preserved earlier rules unless inconsistent with the later Act, and no inconsistency was found between the old declaration requirement and the new rule. The deduction claim for sales to registered dealers therefore failed, and the revenue view was sustained. en-us Thu, 22 Oct 1959 00:00:00 +0530 Mon, 25 Mar 2013 10:09:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127938 Statutory exemption provisions are confined to the goods and conditions expressly covered by the enactment and its schedule; hessian was not shown to fall within the exempted goods and remained liable to sales tax. A new contention not raised before the revenue authorities could not be introduced for the first time in a sales tax reference. The saving clause preserved earlier rules unless inconsistent with the later Act, and no inconsistency was found between the old declaration requirement and the new rule. The deduction claim for sales to registered dealers therefore failed, and the revenue view was sustained. Case-Laws VAT and Sales Tax Thu, 22 Oct 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127938