Madras General Salestax Act, 1939 (Madras Act IX of 1939), shall have the meanings respectively assigned to them in that Act.

Revival of Madras Act IX of 1939 and rules made thereunder for certain purposes.-

The Madras General Sales-tax Act, 1939 (Madras Act IX of 1939) (hereinafter referred to as the Madras Act) and the rules made thereunder are hereby revived and shall be, and shall be deemed always to have been, in force to the extent and subject to the special pro-visions hereinafter contained, for the purposes necessary for, or ancillary to, the levy, assessment, reassessment and collection (including appeals, reviews and revisions) of tax on the sales of tea and rubber made during the period commencing on and from the 1st day of April, 1951 and ending with the 30th day of September, 1957.