https://www.taxtmi.com/caselaws?id=157004 A notification issued under section 8-A of the Karnataka Sales Tax Act, 1957, is subordinate delegated legislation and cannot survive a later legislative amendment that inserts a Schedule entry governing the same class of goods. When the Legislature expresses a contrary and inconsistent intention through the amended Act or Schedule, that legislative mandate prevails and the earlier exemption notification becomes ineffective by implication. Section 24 of the Karnataka General Clauses Act, 1899, does not preserve a notification that has become inconsistent with the amended law. The notification was therefore superseded. en-us Fri, 27 Mar 1992 00:00:00 +0530 Fri, 27 Sep 2013 15:55:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157004 A notification issued under section 8-A of the Karnataka Sales Tax Act, 1957, is subordinate delegated legislation and cannot survive a later legislative amendment that inserts a Schedule entry governing the same class of goods. When the Legislature expresses a contrary and inconsistent intention through the amended Act or Schedule, that legislative mandate prevails and the earlier exemption notification becomes ineffective by implication. Section 24 of the Karnataka General Clauses Act, 1899, does not preserve a notification that has become inconsistent with the amended law. The notification was therefore superseded. Case-Laws VAT and Sales Tax Fri, 27 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157004