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1999 (12) TMI 760 - SUPREME COURTWhether a notification issued under section 3-A negatived an exemption granted by an earlier notification under section 4 of the Act? Held that:- Appeal filed by the sales tax authorities dismissed. Learned counsel for the State Government is unable to tell us whether there is or is not such notification. The High Court had decided as far back as in 1994 that the cotton belting made by the assessee was covered by section 14 of the Central Act. Since then, and certainly after the assessee filed the special leave petition in this Court in 1996, this aspect was, or ought to have been, before the sales tax authorities. If there is no answer in this regard to date, it must be presumed that there is no such notification. Consequently, no tax can be levied and the order under appeal to the extent that it states that the turnover of the assessee's cotton belting is taxable at the rate of four per cent, must be set aside.
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