https://www.taxtmi.com/caselaws?id=156457 A notification fixing purchase tax under the earlier provision did not lapse automatically when section 4-B of the Punjab General Sales Tax Act, 1948 was inserted in place of the deleted proviso. By section 22 of the Punjab General Clauses Act, 1898, an existing notification issued under a repealed enactment continues in force, so far as it is consistent with the reenacted provision, until superseded by a fresh notification under the new section. The new notification under section 4-B was issued only on 6 April 1973, so the earlier notification remained operative until then and purchase tax was chargeable at the earlier rate for the intervening period. en-us Wed, 27 Sep 1989 00:00:00 +0530 Thu, 19 Sep 2013 18:11:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156457 A notification fixing purchase tax under the earlier provision did not lapse automatically when section 4-B of the Punjab General Sales Tax Act, 1948 was inserted in place of the deleted proviso. By section 22 of the Punjab General Clauses Act, 1898, an existing notification issued under a repealed enactment continues in force, so far as it is consistent with the reenacted provision, until superseded by a fresh notification under the new section. The new notification under section 4-B was issued only on 6 April 1973, so the earlier notification remained operative until then and purchase tax was chargeable at the earlier rate for the intervening period. Case-Laws VAT and Sales Tax Wed, 27 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156457