https://www.taxtmi.com/caselaws?id=165163 Later legislation on medicinal and toilet preparations occupied the field and displaced earlier State provisions, so a levy linked to supervisory charges under rule 36 of the 1345-F Rules could not continue after the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 and the 1956 Rules came into force. The Act and rules formed a complete code, section 21 and rule 143 repealed corresponding State law, and pre-Constitution levies could survive only until Parliament made contrary provision under Article 277. Because rule 36 concerned supervision of manufacture within that same regime, no separate basis remained for its continued operation. en-us Fri, 20 Mar 1964 00:00:00 +0530 Sun, 24 Aug 2014 16:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165163 Later legislation on medicinal and toilet preparations occupied the field and displaced earlier State provisions, so a levy linked to supervisory charges under rule 36 of the 1345-F Rules could not continue after the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 and the 1956 Rules came into force. The Act and rules formed a complete code, section 21 and rule 143 repealed corresponding State law, and pre-Constitution levies could survive only until Parliament made contrary provision under Article 277. Because rule 36 concerned supervision of manufacture within that same regime, no separate basis remained for its continued operation. Case-Laws Central Excise Fri, 20 Mar 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165163