SC: If a Statute Contain Both General and Specific Provision, the Latter Must Prevail - (06 Jul 2023)
SALES TAX/VAT
Supreme Court while dealing with the issue of classification and taxability of ‘maize starch’ under the Tamil Nadu General Sales Tax Act, 1959, has observed that where a statute contains a general provision as well as a specific provision, the latter must prevail.
Tags : SUPREME COURT GENERAL PROVISION SPECIFIC PROVISION
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