https://www.taxtmi.com/caselaws?id=128908 Section 4 of the General Sales Tax Act, 1125 excluded goods on which duty was or could be levied under specified abkari and prohibition enactments. Spirituous medicinal preparations had originally fallen within the corresponding duty scheme under the Cochin Abkari Act, but that duty provision was repealed and replaced by the Medicinal and Toilet Preparations (Excise Duties) Act, 1955. Applying Section 7 of the Travancore-Cochin Interpretation and General Clauses Act, 1125, the reference to the repealed provision was read as a reference to the re-enacted provision, absent a contrary intention, so the sales tax exclusion continued to apply to spirituous medicinal preparations. en-us Thu, 31 Oct 1963 00:00:00 +0530 Mon, 15 Apr 2013 09:35:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128908 Section 4 of the General Sales Tax Act, 1125 excluded goods on which duty was or could be levied under specified abkari and prohibition enactments. Spirituous medicinal preparations had originally fallen within the corresponding duty scheme under the Cochin Abkari Act, but that duty provision was repealed and replaced by the Medicinal and Toilet Preparations (Excise Duties) Act, 1955. Applying Section 7 of the Travancore-Cochin Interpretation and General Clauses Act, 1125, the reference to the repealed provision was read as a reference to the re-enacted provision, absent a contrary intention, so the sales tax exclusion continued to apply to spirituous medicinal preparations. Case-Laws VAT and Sales Tax Thu, 31 Oct 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128908