TMI Blog1994 (5) TMI 213X X X X Extracts X X X X X X X X Extracts X X X X ..... ne by the notification dated 4th November, 1974 as well as by the Notification dated 30th May, 1975. The order of the assessing authority holding the turnover relating to ice-cream as taxable is restored. - Review Petition (Civil) No. 262 of 1989, Special Leave Petition (Civil) No. 14648 of 1988 - - - Dated:- 10-5-1994 - JEEVAN REDDY B.P. AND ANAND A.S. DR. JJ. R.C. Verma for A.K. Srivastav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notifications under section 3-A notifying the rates of tax on sale/purchase of different goods. In this case, we are concerned with one notification under section 4, namely, the one dated May 21, 1974 and two notifications under section 3-A dated November 4, 1974 and May 30, 1975. The notification under section 4 dated May 21, 1974 exempted milk and milk products from the levy of tax. Ice-cream w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble to tax at the rate prescribed in the notification. It was held that it is not necessary in such a case that a specific or separate notification withdrawing or revoking the exemption is issued. Following the said decision it must be held that the exemption granted to ice-cream by notification dated 21st May, 1974, was undone by the notification dated 4th November, 1974 as well as by the Notific ..... X X X X Extracts X X X X X X X X Extracts X X X X
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