https://www.taxtmi.com/caselaws?id=128354 Accrued immunity from further sales tax on tobacco taxed at the purchase point under the repealed Madras General Sales Tax Act, 1939 continues after repeal and re-enactment unless the new law clearly indicates a contrary intention. Although the General Sales Tax Act, 1125 shifted tobacco taxation to the first sale in the State, the saving principle under the Interpretation and General Clauses Act, 1125 preserved protection against a second levy on the same goods. The subsequent notification could not extinguish that immunity, making the attempted sale-point levy unsustainable. en-us Thu, 13 Jul 1961 00:00:00 +0530 Tue, 02 Apr 2013 14:46:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128354 Accrued immunity from further sales tax on tobacco taxed at the purchase point under the repealed Madras General Sales Tax Act, 1939 continues after repeal and re-enactment unless the new law clearly indicates a contrary intention. Although the General Sales Tax Act, 1125 shifted tobacco taxation to the first sale in the State, the saving principle under the Interpretation and General Clauses Act, 1125 preserved protection against a second levy on the same goods. The subsequent notification could not extinguish that immunity, making the attempted sale-point levy unsustainable. Case-Laws VAT and Sales Tax Thu, 13 Jul 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128354