https://www.taxtmi.com/caselaws?id=183151 An earlier Madhya Bharat notification allowing sales at column III rates did not survive once the Indian Iron & Steel (Scrap Control) Order, 1943 was extended to Madhya Bharat, because the later control order occupied the field and the saving provision preserved prior directions only so far as they were not displaced. The General Clauses Act did not keep the notification alive after the order under which it operated ceased to apply. An unincorporated scrap dealers' association was also treated as liable for sales made through its business operations, and its President could not avoid responsibility where the association benefited from controlled-source classification and the contravention was committed through its activities. en-us Thu, 24 Sep 1964 00:00:00 +0530 Mon, 30 May 2016 18:14:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183151 An earlier Madhya Bharat notification allowing sales at column III rates did not survive once the Indian Iron & Steel (Scrap Control) Order, 1943 was extended to Madhya Bharat, because the later control order occupied the field and the saving provision preserved prior directions only so far as they were not displaced. The General Clauses Act did not keep the notification alive after the order under which it operated ceased to apply. An unincorporated scrap dealers' association was also treated as liable for sales made through its business operations, and its President could not avoid responsibility where the association benefited from controlled-source classification and the contravention was committed through its activities. Case-Laws Indian Laws Thu, 24 Sep 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183151