https://www.taxtmi.com/caselaws?id=154215 On repeal of the earlier motor spirit enactment, tax liability already accrued on wholesale sales was preserved by the general saving provision, and the later Finance Act did not clearly displace that accrued protection. Motor spirit already taxed under the repealed law could not be subjected to a second levy under the M.P. General Sales Tax Act, 1958. Section 54(2) independently barred fresh tax where goods had already suffered tax under the repealed regime and were thereafter brought within the new last-sale tax structure. The disputed sales were therefore not taxable again under the Act. en-us Wed, 17 Aug 1983 00:00:00 +0530 Sat, 10 Aug 2013 11:52:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154215 On repeal of the earlier motor spirit enactment, tax liability already accrued on wholesale sales was preserved by the general saving provision, and the later Finance Act did not clearly displace that accrued protection. Motor spirit already taxed under the repealed law could not be subjected to a second levy under the M.P. General Sales Tax Act, 1958. Section 54(2) independently barred fresh tax where goods had already suffered tax under the repealed regime and were thereafter brought within the new last-sale tax structure. The disputed sales were therefore not taxable again under the Act. Case-Laws VAT and Sales Tax Wed, 17 Aug 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154215