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1997 (1) TMI 466 - SC - VAT and Sales TaxWhether the notification dated 1st July, 1958, under the State Act gave unconditional exemption to textiles? Held that:- Appeal dismissed. The contention must be rejected having regard to the terms of the three notifications issued under the provisions of the Central Act. It will be noted that the phrase used is "all the notifications". The phrase, using the plural, covers not only the notification dated 12th August, 1980, but also the only other notification that meets the requirements, being the said notification dated 14th December, 1957. The State Government, therefore, acted upon the basis that the said notification dated 14th December, 1957, issued under section 8(5) of the Central Act, was in force on 2nd January, 1981. The appellant, its officer, cannot be heard to contend that the terms of the notification dated 2nd January, 1981, were the result of non-application of mind and that the said notification dated 14th December, 1957, had stood impliedly rescinded long before 2nd January, 1981. Amendment of the writ petition to challenge the final assessment orders wrongly rejected
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