https://www.taxtmi.com/caselaws?id=150353 A tax exemption on inter-State sales of jaggery and gur under section 8(5) of the Central Sales Tax Act remained effective until expressly cancelled by the competent authority. A later amendment under the Madras General Sales Tax Act operated in a separate field and could not withdraw, repeal, or neutralise the Central Act notification. In the absence of lawful cancellation by the authority that granted the exemption, and with no direct repugnancy between the enactments, implied repeal was not available. The exemption therefore continued until 20 March 1969, and the relevant inter-State sales were not liable to Central sales tax. en-us Wed, 26 Jul 1972 00:00:00 +0530 Mon, 13 May 2013 15:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150353 A tax exemption on inter-State sales of jaggery and gur under section 8(5) of the Central Sales Tax Act remained effective until expressly cancelled by the competent authority. A later amendment under the Madras General Sales Tax Act operated in a separate field and could not withdraw, repeal, or neutralise the Central Act notification. In the absence of lawful cancellation by the authority that granted the exemption, and with no direct repugnancy between the enactments, implied repeal was not available. The exemption therefore continued until 20 March 1969, and the relevant inter-State sales were not liable to Central sales tax. Case-Laws VAT and Sales Tax Wed, 26 Jul 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150353