https://www.taxtmi.com/caselaws?id=154817 Tax-paid motor spirit stock remaining with a dealer after repeal of the M.P. Sales of Motor Spirit and Lubricants Taxation Act, 1957 was not liable to fresh sales tax under the M.P. General Sales Tax Act, 1958 when sold after repeal. The Court applied its settled view that goods already subjected to tax under the earlier motor spirit taxation law could not be taxed again merely because they were sold after the repeal. Section 54 of the M.P. General Sales Tax Act, 1958 did not alter that protection, and the dealer succeeded on the question of further levy. en-us Thu, 12 Sep 1985 00:00:00 +0530 Tue, 27 Aug 2013 15:42:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154817 Tax-paid motor spirit stock remaining with a dealer after repeal of the M.P. Sales of Motor Spirit and Lubricants Taxation Act, 1957 was not liable to fresh sales tax under the M.P. General Sales Tax Act, 1958 when sold after repeal. The Court applied its settled view that goods already subjected to tax under the earlier motor spirit taxation law could not be taxed again merely because they were sold after the repeal. Section 54 of the M.P. General Sales Tax Act, 1958 did not alter that protection, and the dealer succeeded on the question of further levy. Case-Laws VAT and Sales Tax Thu, 12 Sep 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154817