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1996 (11) TMI 358 - SC - VAT and Sales TaxExemption totally from the levy of sales tax on the sale of edible oil claimed Held that:- Appeal allowed. The exemption granted by Notification No. S.R.O. 93 of 1991 to local manufacturers/producers of edible oil is violative of the provisions contained in articles 301 and 304(a). At the same time, we direct that: (a) the appellants shall not be entitled to claim any amounts by way of refund or otherwise by virtue of or, as a consequence of, the declaration contained herein and (b) that the declaration of invalidity of the impugned notification shall take effect on and from April 1, 1977. Till that date, i.e., up to and inclusive of 31st March, 1977, the impugned notification shall continue to be effective and operative.
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