https://www.taxtmi.com/caselaws?id=151017 Medicinal and toilet preparations were not exempt from sales tax under section 8 read with item 3 of the Third Schedule to the Tamil Nadu General Sales Tax Act, 1959, because that exemption was confined to duty levied or leviable under the Madras Prohibition Act, 1937, as it stood when the sales tax law came into force. The excise duty on such preparations had already been repealed and re-enacted under the Medicinal and Toilet Preparations (Excise Duties) Act, 1955, and section 8 of the General Clauses Act, 1897, did not extend the later sales tax exemption to the earlier state levy in its pre-repeal form. The 1972 exemption notification did not apply to the relevant assessment years, so the assessments were upheld. en-us Thu, 10 Apr 1975 00:00:00 +0530 Mon, 27 May 2013 14:37:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151017 Medicinal and toilet preparations were not exempt from sales tax under section 8 read with item 3 of the Third Schedule to the Tamil Nadu General Sales Tax Act, 1959, because that exemption was confined to duty levied or leviable under the Madras Prohibition Act, 1937, as it stood when the sales tax law came into force. The excise duty on such preparations had already been repealed and re-enacted under the Medicinal and Toilet Preparations (Excise Duties) Act, 1955, and section 8 of the General Clauses Act, 1897, did not extend the later sales tax exemption to the earlier state levy in its pre-repeal form. The 1972 exemption notification did not apply to the relevant assessment years, so the assessments were upheld. Case-Laws VAT and Sales Tax Thu, 10 Apr 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151017