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2009 (4) TMI 889 - MADRAS HIGH COURTIncorrect exemption claimed under section 5(3) - Whether the action of the Tribunal in granting the relief of exemption of additional surcharge is correct or not? Held that:- As the notification was not cancelled, it is very clear that the Government did not want to cancel the benefit. The other contention of the Government Pleader is that the notification is qualified with reference to the city of Madras and other peripheral areas, and due to be cancelled when a particular provision has been taken away from the statute. We are not able to approve the argument of the learned Government Pleader. Even in the reintroduced section, there is no much difference when compared to the earlier section. De hors the deletion and re-introduction of the section, unless the notification issued by the Government for which the Government has every power is cancelled as per law, the benefit of the exemption granted by that notification has to be extended to the assessee. No illegality or irregularity in the order of the Tribunal.
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