TMI Blog1997 (2) TMI 460X X X X Extracts X X X X X X X X Extracts X X X X ..... ting to the rate of tax in the earlier notification in that behalf by including bran therein, has the effect of bringing to an end the exemption from the levy of sales tax that bran enjoyed under Notification No. 14547 dated December 26, 1977? Held that:- The respondent would be liable to pay sales tax on its sales of bran at the rate of 3 per cent from March 9, 1978 until June, 1985 when the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... December 26, 1977 the State Government issued a Notification (No. 14545) in exercise of the powers conferred by section 11(2) of the Bihar Sales Tax Fifth Ordinance, 1977, fixing the rate of sales tax on a variety of commodities which included, at serial No. 11, atta, maida and sujji at the rate of 3 per cent. On the same day the State Government issued another Notification (No. 14547) in exerc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on from the levy of sales tax that bran enjoyed under Notification No. 14547 dated December 26, 1977. 5.. Our attention has been drawn to two judgments of this Court that squarely cover the issue in favour of the appellant-State. They are the judgments in Commissioner, Sales Tax, U.P. v. Agra Belting Works [1987] 66 STC 1 and in Sales Tax Officer, Sector IX, Kanpur v. Darling Dairy Products [199 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r cent specifically on bran intended, by necessary implication, to bring to an end the exemption that bran had therefore enjoyed. 7.. Notification No. 3320 has, however, been given retrospective effect from December 26, 1977. We find that difficult to uphold, having regard to the fact that this is delegated legislation. 8.. We, therefore, hold that the respondent would be liable to pay sales t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
