https://www.taxtmi.com/caselaws?id=162883 A statute that incorporates provisions of another enactment by specific reference continues to operate with the referenced law as it stood, unless the adopting statute is amended or a contrary legislative intention is clearly shown. On that basis, the M.P. General Sales Tax Act, 1958 continued to govern the Luxury Tax Act until 23 December 2001, and the M.P. Commercial Tax Act, 1994 applied only from 24 December 2001. The later amendment was expressly prospective, and the General Clauses Act could not override that legislative choice. Assessment orders founded on the contrary view were unsustainable, and the impugned orders were quashed with remand for fresh decision. en-us Tue, 04 Apr 2006 00:00:00 +0530 Tue, 18 Mar 2014 14:36:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162883 A statute that incorporates provisions of another enactment by specific reference continues to operate with the referenced law as it stood, unless the adopting statute is amended or a contrary legislative intention is clearly shown. On that basis, the M.P. General Sales Tax Act, 1958 continued to govern the Luxury Tax Act until 23 December 2001, and the M.P. Commercial Tax Act, 1994 applied only from 24 December 2001. The later amendment was expressly prospective, and the General Clauses Act could not override that legislative choice. Assessment orders founded on the contrary view were unsustainable, and the impugned orders were quashed with remand for fresh decision. Case-Laws VAT and Sales Tax Tue, 04 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162883