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2011 (8) TMI 590 - MADRAS HIGH COURTWrit - Sales of the Engine Spares to Retail Dealers, Exporters and Export Oriented Units - Section 4 E grants refunds to the inputs, packing materials used in manufacture and assembling packing of goods used in exports - Development commissioner requested instead of refund goods may be exempted from tax - Petitioner challenged the notification as exemption was granted to "raw, material, packing materials, consumable goods whereas in Section 4-E "any goods" is included. Notification being contrary to Section 4-E of the Act, thus not sustainable in law - Held That:- Notification issued under Section 17(1), is in exercise of delegated legislative power of the State Government. It is open to the Government to exempt any type/category of goods. This Court in exercise of jurisdiction under Article 226 of the Constitution of India cannot interfere with the exercise of legislative powers of the Government. Petition dismissed.
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