TMI Blog1962 (10) TMI 44X X X X Extracts X X X X X X X X Extracts X X X X ..... ax.-Government may, by notification in the Gazette, make an exemption, or reduction in rate, in respect of any tax payable under this Act- (i) on the sale of any specified class of goods at all points or at any specified point or points in the series of sales by successive dealers; or (ii) by any specified class of persons, in regard to the whole or any part of their turnover. (2) Any exemption from tax, or reduction in the rate of tax notified under sub-section (1)- (a) may extend to the whole of the State or to any specified area or areas therein; (b) may be subject to such restrictions and conditions as may be specified in the notification, including conditions as to licences and licence fees." 3.. In exercise of the power ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... copra from 18th November, 1952, the date on which the exemption was withdrawn till 31st March, 1953, the date on which his licence expired. The Court below took the view that he was not, holding, in my opinion wrongly, that to assess the plaintiff for the period in question would be to give retrospective application to the amending notification by which the exemption was withdrawn. 4.. Now, it cannot be doubted that if the State Government had the power to grant an exemption, it also had the power to withdraw the exemption by rescinding the notification by which it was granted-see section 20 of the Interpretation and General Clauses Act-and if a decision were necessary on the point there is Subramania Iyer v. State[1956] 7 S.T.C. 826; 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dealer was not liable to be taxed so long as he resided in the State? Certainly not. The fact is that the duration of the licence is an entirely irrelevant consideration in determining the period of the exemption. The period of the exemption is, as I have already said, the period for which the notification of the 15th June, 1950, remained in force in respect of copra, in other words, until copra was deleted from that notification by the amending notification which came into effect on 18th November, 1952. I might go further and say that, even if the notification of the 15th June, 1950, had said what it did not say, namely, that there would be an exemption for the duration of a licence taken under rule 21, even that would not give the plainti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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