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1974 (11) TMI 76 - SC - VAT and Sales TaxWhether the sale of cigarettes after the enactment of the West Bengal Sales Tax (Amendment) Act, 1958 is governed by the Bengal Finance (Sales Tax) Act, 1941 and, as such, a dealer in the State of West Bengal is entitled to the benefits under section 5(2)(a)(ii) of the 1941 Act in making purchases free of sales tax of raw material and other goods required for use in the manufacture of cigarettes on the strength of such exemption entered in his registration certificate? Held that:- Appeal allowed. After a conspectus and conjoint reading of the aforesaid enactments, it seems to us clear that the 1954 Act did not repeal or obliterate the 1941 Act, but only modified it by excepting cigarettes from its operation. During the interregnum between the enactment of the 1954 Act and the 1958 Act, the operation of the 1941 Act with regard to cigarettes was in a state of mere interception, and when, as a result of the amendment made by the 1958 Act, that exception or interception was removed, the application of the 1941 Act to cigarettes revived proprio vigore. In any case, definite indications of such revival are available in the language and scheme of the 1958 Act and the Bengal Act 13 of 1959.
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