https://www.taxtmi.com/caselaws?id=48769 Coconut oil extracted from copra is not liable to cess under the Vegetable Oil Cess Act, 1983 because the later general definition of vegetable oil could not override the earlier special statutory scheme for coconut, copra and coconut oil products. The special legislation enacted in 1979 was treated as continuing to govern those commodities, and Parliament had not clearly expressed any intention to bring them within the 1983 cess regime. A later general taxing enactment will not be construed to cover a commodity already regulated by a prior special law unless that intention is stated expressly. en-us Wed, 01 Mar 2000 00:00:00 +0530 Fri, 06 Aug 2010 13:53:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48769 Coconut oil extracted from copra is not liable to cess under the Vegetable Oil Cess Act, 1983 because the later general definition of vegetable oil could not override the earlier special statutory scheme for coconut, copra and coconut oil products. The special legislation enacted in 1979 was treated as continuing to govern those commodities, and Parliament had not clearly expressed any intention to bring them within the 1983 cess regime. A later general taxing enactment will not be construed to cover a commodity already regulated by a prior special law unless that intention is stated expressly. Case-Laws Central Excise Wed, 01 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48769