TMI Blog1979 (8) TMI 193X X X X Extracts X X X X X X X X Extracts X X X X ..... 959, read with section 9(3) of the Central Sales Tax Act, against the order of the Sales Tax Appellate Tribunal dated 27th August, 1973. The assessee was assessed under the Central Sales Tax Act for the year 1970-71 on a turnover of Rs. 5,42,720. The assessee appealed against the assessment questioning the assessability of the entire turnover before the Appellate Assistant Commissioner. The Appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , to 31st March, 1971, is liable to be exempt or whether the exemption operates only with reference to the period subsequent to the notification, i.e., 13th July, 1970. In this connection, reference was made to a decision of the Bombay High Court in Commissioner of Sales Tax v. Cooper Co.[1968] 22 S.T.C. 111. The Central Sales Tax Act came into force on 1st July, 1957. A notification was issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case from the one decided by the Bombay High Court in Commissioner of Sales Tax v. Cooper Co.[1968] 22 S.T.C. 111. Following the said judgment, we hold that the notification has to be taken into account for the whole year 1970-71 only and not merely with reference to the period subsequent to 13th July, 1970, the date on which the notification came to be issued. Any other conclusion would rende ..... X X X X Extracts X X X X X X X X Extracts X X X X
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