9911796707
TMI Blog1971 (1) TMI 98X X X X Extracts X X X X X X X X Extracts X X X X ..... issued under the provisions of the Tamil Nadu General Sales Tax Act, 1959, hereinafter called the Act, which was to come into force on April 1, 1959. The respondents are dealers in fruits in the State of Tamil Nadu. Originally under the Madras General Sales Tax Act, 1939, the sale of fruits was liable to tax. By means of a notification dated March 25, 1954, the sale of fruits among other commodities was exempted from payment of tax under section 6 of that Act. The 1939 Act was repealed and re-enacted by the Act which was published in the Official Gazette on March 18, 1959, but which was to come into force, as stated before, on April 1, 1959. On March 28, 1959, the Government passed G.O. No. 976 which was as follows: "The Madras General S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the 1st day of April, 1959." In the Schedule which contained the exemptions fresh fruit was not one of the items which was exempted from tax. In other words by virtue of this notification the respondents became liable to pay tax on the sale of fresh fruits with effect from April 1, 1959. It may be mentioned that the exemption with regard to fresh fruits was once again granted with effect from April 1, 1960. It was only during the assessment year 1959-60 that the respondents were liable to pay tax on the sale of fresh fruits under the provisions of the Act. It is unnecessary to refer to the course which the litigation in the shape of writ petitions filed by the respondents took in the High Court. It would be sufficient to mention that by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in the Fort St. George Gazette on April 1, 1959, declaring the exemptions which would be granted under section 17 of the Act in supersession of all the previous notifications issued under section 6 of the Act of 1939. It is not disputed that the impugned notification was actually published in the Gazette on April 1, 1959. On that date the Act had come into force. We are wholly unable to comprehend how the validity of the notification could be impugned when it was actually promulgated on the date on which the Act came into force. The mere fact that it bore an earlier date was of no consequence. Section 53(4) of the Act expressly provided: "(a) All rules made under this Act shall be published in the Fort St. George Gazette and, unless they ..... X X X X Extracts X X X X X X X X Extracts X X X X
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