https://www.taxtmi.com/caselaws?id=149773 The saving clause in the Andhra Pradesh General Sales Tax Act preserved exemption notifications issued under the repealed Madras General Sales Tax Act by deeming them issued under the corresponding power of the new Act. Accordingly, the exemption for kalamkari cloth under G.O. Ms. No. 376 remained operative after repeal and commencement of the new regime. G.O. Ms. No. 1091, which listed exempt goods, neither expressly repealed nor necessarily impliedly superseded the earlier notification because the orders were not inconsistent. Kalamkari cloth therefore continued to be exempt from sales tax. en-us Wed, 03 Dec 1969 00:00:00 +0530 Fri, 03 May 2013 13:21:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149773 The saving clause in the Andhra Pradesh General Sales Tax Act preserved exemption notifications issued under the repealed Madras General Sales Tax Act by deeming them issued under the corresponding power of the new Act. Accordingly, the exemption for kalamkari cloth under G.O. Ms. No. 376 remained operative after repeal and commencement of the new regime. G.O. Ms. No. 1091, which listed exempt goods, neither expressly repealed nor necessarily impliedly superseded the earlier notification because the orders were not inconsistent. Kalamkari cloth therefore continued to be exempt from sales tax. Case-Laws VAT and Sales Tax Wed, 03 Dec 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149773