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2016 (7) TMI 1422 - GUJARAT HIGH COURTWhether on the facts and in the circumstances of the case, the Gujarat Value Added Tax Tribunal was right in law in holding that the Notification dated 12.09.1995, is treated as repealed and revoked by virtue of amendment of Section 8(5) of the Central Sales Tax Act, 1956 w.e.f. 11.05.2002? Held that: - the amendment does not affect the Notifications issued prior to amendment. It is settled position of law that Notifications hold the field unless they are specifically rescinded and the Notification in question, has been rescinded w.e.f. 31.02.2006 and so, it holds the field till then. Hence, the authorities are bound to follow the same. The very fact that the Legislature even after the 2002 amendment has retained in Section 8(5), the words that “relate to the power of the State Government to grant total / partial exemption from tax payable u/s. 8(2)”, clearly show that the said amendment was not intended to affect the power of the State Governments to grant total / partial exemption from the tax payable in respect of the transactions covered u/s.8(2). The dealers, whether registered or unregistered, are entitled for the benefits of Notification, until the same is in force - appeal allowed - decided in favor of assessee.
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