https://www.taxtmi.com/caselaws?id=128008 A special taxing statute's own rule-making scheme prevails over generally incorporated provisions of another Act, so inconsistent pre-publication requirements are not imported where the local Act already provides for rules and legislative approval. An officer empowered to investigate evasions may also exercise assessing authority in detected suppression cases, validating the assessments. Tax liability under the purchase tax law depends on the statute's charging definition of "purchase" and the time when goods are acquired in the course of trade or business; an earlier contract alone does not exclude tax where possession and payment occurred after commencement. The revisions were dismissed with costs. en-us Wed, 13 Jan 1960 00:00:00 +0530 Mon, 25 Mar 2013 17:14:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128008 A special taxing statute's own rule-making scheme prevails over generally incorporated provisions of another Act, so inconsistent pre-publication requirements are not imported where the local Act already provides for rules and legislative approval. An officer empowered to investigate evasions may also exercise assessing authority in detected suppression cases, validating the assessments. Tax liability under the purchase tax law depends on the statute's charging definition of "purchase" and the time when goods are acquired in the course of trade or business; an earlier contract alone does not exclude tax where possession and payment occurred after commencement. The revisions were dismissed with costs. Case-Laws VAT and Sales Tax Wed, 13 Jan 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128008