Upon Repeal, Old Provision Ends; Substituted One Activates Upon Replacement

Pernod Ricard India (P) Ltd. Vs State of Madhya Pradesh & Ors. (Supreme Court of India)

Repealed provision ceases to operate from the date of repeal, and the substituted provision starts operating as and when it is substituted

Conclusion: Supreme Court held that subject to statutory stipulation, a repealed provision ceased to operate from the date of repeal, and the substituted provision started operating as and when it is substituted.

Held: Assessee-company was the sub-licensee under the M.P. Excise Act, 1915 for manufacture, imp

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