https://www.taxtmi.com/caselaws?id=40436 Section 13(2) of the Indian Finance Act, 1950 repealed only a State law that corresponded to the Central enactment extended under Section 11, and the Central Excises and Salt Act, 1944 was treated as a limited charging statute for scheduled excisable goods rather than a code displacing local levies. The royalty on bricks under the Patiala State Robkar was not shown to be a corresponding law, so the repeal provision did not apply. The levy was also protected by the constitutional saving for pre-Constitution State levies, leaving the Robkar in force and the challenge to the brick royalty unsuccessful. en-us Wed, 28 Jul 1971 00:00:00 +0530 Thu, 07 Aug 2014 23:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40436 Section 13(2) of the Indian Finance Act, 1950 repealed only a State law that corresponded to the Central enactment extended under Section 11, and the Central Excises and Salt Act, 1944 was treated as a limited charging statute for scheduled excisable goods rather than a code displacing local levies. The royalty on bricks under the Patiala State Robkar was not shown to be a corresponding law, so the repeal provision did not apply. The levy was also protected by the constitutional saving for pre-Constitution State levies, leaving the Robkar in force and the challenge to the brick royalty unsuccessful. Case-Laws Central Excise Wed, 28 Jul 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40436