https://www.taxtmi.com/caselaws?id=150826 An earlier notification reducing sales tax on dyes to 4% could not continue to apply after an amending Act brought the relevant turnover to tax at 8% from 1 April 1974. The later legislative mandate prevailed over the prior notification because the notification was effective only to the extent it remained consistent with the statutory scheme. Section 24 of the General Clauses Act did not preserve the reduced rate, since it cannot operate where the earlier notification conflicts with subsequent enactment. The operative effect was that the higher 8% rate applied until the later notification took effect. en-us Fri, 07 Feb 1975 00:00:00 +0530 Thu, 23 May 2013 12:11:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150826 An earlier notification reducing sales tax on dyes to 4% could not continue to apply after an amending Act brought the relevant turnover to tax at 8% from 1 April 1974. The later legislative mandate prevailed over the prior notification because the notification was effective only to the extent it remained consistent with the statutory scheme. Section 24 of the General Clauses Act did not preserve the reduced rate, since it cannot operate where the earlier notification conflicts with subsequent enactment. The operative effect was that the higher 8% rate applied until the later notification took effect. Case-Laws VAT and Sales Tax Fri, 07 Feb 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150826