https://www.taxtmi.com/caselaws?id=160897 A special levy on molasses under the Uttar Pradesh Sheera Niyantran Adhiniyam, 1964 was treated as a tax on sale, and the special statute was held to govern the field over the general U.P. Trade Tax Act, 1948. Applying the principle that a special law prevails over a general taxing law, the Court held that molasses could not be subjected again to trade tax under the general enactment when the special scheme already covered the commodity. The impugned Tribunal order was set aside and the revisions were allowed. en-us Sat, 21 Dec 2002 00:00:00 +0530 Thu, 26 Dec 2013 13:12:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160897 A special levy on molasses under the Uttar Pradesh Sheera Niyantran Adhiniyam, 1964 was treated as a tax on sale, and the special statute was held to govern the field over the general U.P. Trade Tax Act, 1948. Applying the principle that a special law prevails over a general taxing law, the Court held that molasses could not be subjected again to trade tax under the general enactment when the special scheme already covered the commodity. The impugned Tribunal order was set aside and the revisions were allowed. Case-Laws VAT and Sales Tax Sat, 21 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160897