The Madras General Sales tax Act, 1939 (Madras Act IX of 1939) (hereinafter referred to as the Madras Act) and the rules made there under are hereby revived and shall be, and shall be deemed always to have been, in force to the extent and subject to the special provisions hereinafter contained, for the purposes necessary for, or ancillary to, the levy, assessment, re-assessment 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 1 st day of April, 1951 and ending with the 30 th day of September, 1957.