Amendment status not verified — confirm the current text below against the official source.
Repeal.-(I) The General Sales Ta" Act, 1125 (Act XI of 1125), is hereby repealed . Provided that such repeal shall not affect the previous operation of the said Act or any nght, title, obligation or liability already acq•Iired, accrued or incurred thereunder, and subject thereto, anything done or any action taken, mcluding any appointment, notification, notice, order, rule, form, regulation, certificate, licence or permit, in the exercise of any power conferred by or under the said Act, shall be deemed to have been done or taken in the exercise of the powers con- , fen-ed by or under this Act, as if this Act were in force on the date on which such thmg was done or action was taken, and all arrears of tax and other amounts due at the commencement of this Act may be 1ecovered as if they had accrued under this Act. (2) Notwithstanding anythmg contained in sub-section ( 1 ), any application, appeal, revision or other proceeding made or preferred to any officer or authonty under the said Act and pending at the com- mencement of this Act, shall, after ~uch commencement, be tram- ferred to and disposed of by the officer or authonty who would have had jurisdiction to entertam such application, appeal, revision or other proceedmg under this Act if it had been in force on the date on which such applicatiOn, appeal, revision or other proceeding was made or preferred. I . I I II ~I I ;-1 ! -f - l -4 --\ 77 THE FIRST SCHEDULE Goods in respect of which single point tax is leviable under sub-section (l) or sub-section (2) of section 5 Sl. No. Desmptwn of the goods (1) (2) Point of levy (3) Rate of lax (Per cent) (4) I. Liquors other than toddy At the pomt of first 50 sale in the State by a dealer who IS liable to tax under section 5 Explanatwn.-" Liquor" means and includes wine, brandy, Cham- pagne, sherry, rum, gin, whisky, beer, cider, coco-brandy, arrack and all other disulled or spirituous or fermented beverages brought into or produced or manufactured m the State.