1961 (7) TMI 60

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.... 1957, the petitioner was governed by the Madras General Sales Tax Act, 1939. Section 3(5) of that Act provided: "The taxes under sub-sections (1), (1-A) and 2 shall be assessed, levied and collected in such manner and in such instalments, if any, as may be prescribed: Provided that- (i) in respect of the same transaction of sale, the buyer or the seller, but not both, as determined by such rules as may be prescribed, shall be taxed; (ii) where a dealer has been taxed in respect of the purchase of any goods in accordance with the rules referred to in clause (i) of this proviso, he shall not be taxed again in respect of any sale of such goods effected by him." It is common ground that tobacco was taxable at the purchase point ....

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....ther than beedi tobacco (suka)." 5.. In exercise of the powers conferred by section 5(vii) the Government issued a notification, No. HI-10674/57/RD-2 dated 28th September, 1957. The relevant portion of the notification reads as follows: "In exercise of the powers conferred by clause (vii) of section 5 of the General Sales Tax Act (Act XI of 1125), the Government of Kerala hereby specify the point mentioned in column 3 of the Schedule, hereto appended as the point liable to tax under section 3(i) on the goods mentioned in column 2. Schedule. Sl. NO. Description of goods.    Taxable point.    1. 2. 3. 2. Tobacco other than beedi tobacco, (suka). 1st sale in the State by a dealer who is not ....

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....etitioner is that he had a right not to be taxed in respect of the sale of the goods under section 3(5) of the Madras General Sales Tax Act, 1939, as he had already been taxed in respect of their purchase and that the said right will survive in spite of the repeal of the Act in view of section 4(c) of the Interpretation and General Clauses Act, 1125. Section 4(c) is to the effect that "where, any Act repeals any enactment hitherto made or hereafter to be made, then, unless a different intention appears, the repeal shall not affect any right, privilege, obligation or liability acquired, accrued or incurred under any enactment so repealed". 7.. Section 4 of the Interpretation and General Clauses Act, 1125, corresponds to section 6 of the G....