https://www.taxtmi.com/caselaws?id=144140 Sales tax exemption for medicinal preparations could not be claimed by reading references in earlier entries to repealed excise and prohibition laws as references to the Medicinal and Toilet Preparations (Excise Duties) Act, 1955. Section 8 of the General Clauses Act, 1897 applies only where a former provision is repealed and re-enacted, so that the repealed provision is construed by reference to the new one; it does not extend an exemption where the legislative scheme has changed. The earlier enactments did not impose duty on medicinal preparations in the same sense as the 1955 Act, and the shift from State levy to Central levy defeated substitution of references. The turnover was therefore correctly subjected to sales tax. en-us Wed, 11 Nov 1964 00:00:00 +0530 Sat, 20 Apr 2013 11:07:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144140 Sales tax exemption for medicinal preparations could not be claimed by reading references in earlier entries to repealed excise and prohibition laws as references to the Medicinal and Toilet Preparations (Excise Duties) Act, 1955. Section 8 of the General Clauses Act, 1897 applies only where a former provision is repealed and re-enacted, so that the repealed provision is construed by reference to the new one; it does not extend an exemption where the legislative scheme has changed. The earlier enactments did not impose duty on medicinal preparations in the same sense as the 1955 Act, and the shift from State levy to Central levy defeated substitution of references. The turnover was therefore correctly subjected to sales tax. Case-Laws VAT and Sales Tax Wed, 11 Nov 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144140