https://www.taxtmi.com/caselaws?id=144131 The court upheld the quashing of the sales tax assessment, ruling in favor of the respondent based on the interpretation of the statutory provisions involved. The judgment clarified the application of Section 8 of the General Clauses Act to the repeal and re-enactment of provisions, emphasizing that the section's scope was not limited to central enactments. The court dismissed the appeal, affirming the Single Judge's decision and leaving the parties to bear their own costs. en-us Wed, 06 Apr 1966 00:00:00 +0530 Sat, 20 Apr 2013 10:12:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144131 The court upheld the quashing of the sales tax assessment, ruling in favor of the respondent based on the interpretation of the statutory provisions involved. The judgment clarified the application of Section 8 of the General Clauses Act to the repeal and re-enactment of provisions, emphasizing that the section's scope was not limited to central enactments. The court dismissed the appeal, affirming the Single Judge's decision and leaving the parties to bear their own costs. Case-Laws VAT and Sales Tax Wed, 06 Apr 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144131