https://www.taxtmi.com/caselaws?id=165155 An earlier State tobacco regime can be treated as a corresponding law to the Central Excises and Salt Act, 1944 if it substantially covers the same subject matter, even if the mechanisms differ and exact identity is absent. Here, the State laws and rules regulating tobacco through licensing, control, storage, transport, import, export and sale corresponded sufficiently to the Central Act, so section 13(2) of the Finance Act, 1950 repealed them on extension of the Central law. Once that enabling law ceased to operate, fresh 1951 licence-fee rules could not be validly made and the levy lacked authority of law. en-us Wed, 24 Jan 1962 00:00:00 +0530 Wed, 27 Aug 2014 12:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165155 An earlier State tobacco regime can be treated as a corresponding law to the Central Excises and Salt Act, 1944 if it substantially covers the same subject matter, even if the mechanisms differ and exact identity is absent. Here, the State laws and rules regulating tobacco through licensing, control, storage, transport, import, export and sale corresponded sufficiently to the Central Act, so section 13(2) of the Finance Act, 1950 repealed them on extension of the Central law. Once that enabling law ceased to operate, fresh 1951 licence-fee rules could not be validly made and the levy lacked authority of law. Case-Laws Central Excise Wed, 24 Jan 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165155