TMI Blog1987 (4) TMI 473X X X X Extracts X X X X X X X X Extracts X X X X ..... are common. O.J.C. No. 1551 of 1980 relates to the period 1973-74 and O.J.C. No. 1552 of 1980 relates to the period 1974-75. 2.. The only point raised by the petitioners in these writ applications is as to whether the Notification dated 6th July, 1976 (annexure-3), issued by the State Government in the Finance Department in exercise of the powers under section 8(5) of the Central Sales Tax Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the field until it was held to be invalid by this Court in the case of Orissa Hides Trading Co. v. Sales Tax Officer, Sambalpur III Circle [1975] 35 STC 232. Since the orders of assessment in these cases were passed after the above decision, he was denied the benefit of the exemption. Subsequently, this decision was upset by a Full Bench of this Court in the case of Kamal Kumar Agarwal v. Sale ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by some statute. Nothing has been brought to our notice that such power was conferred upon the State Government to issue the notification in question (annexure-3) from a retrospective date. In that view of the matter, we allow the writ applications and hold that the said notification (annexure-3) shall have its effect only from the date of its publication in the Gazette, i.e., 5th July, 1976. C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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