1971 (1) TMI 98

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..... lier. No one has challenged nor indeed it can be disputed that on April 1, 1959, a valid notification could be issued under section 17 of the Act. For this reason alone the validity of the notification must be upheld.
SHAH J.C., HEGDE K.S. AND GROVER A.N. JJ. S.T. Desai, Senior Advocate (A.V. Rangam, Advocte, with him), for the appellant. T.A. Ramachandran, Advocate, amicus curiae, for the respondent. -------------------------------------------------- The judgment of the court was delivered by GROVER, J.-These appeals by special leave from a judgment of the Madras High Court involve the question of the validity of Notification No. 976 issued under the provisions of the Tamil Nadu General Sales Tax Act, 1959, hereinafter called t .....

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..... les Tax Act, 1959 (Madras Act 1 of 1959) and in supersession of all the notifications issued under section 6 of the Madras General Sales Tax Act, 1939 (Madras Act IX of 1939), the Governor of Madras hereby makes the exemption in respect of the tax payable, under the said Madras General Sales Tax Act, 1959, on the sale or purchase of the goods or class of goods or by the class of persons or institutions in regard to the whole or part of their turnover specified in column (2) of the Schedule below subject to the conditions and restrictions, if any, specified in the corresponding entry in column (3) thereof. This notification shall come into force on the 1st day of April, 1959." In the Schedule which contained the exemptions fresh fruit was n .....

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..... r a year was not less than Rs. 10,000. Under the second proviso the dealers dealing exclusively in one or more of the goods enumerated in the first proviso except foodgrains, rice products, wheat products and milk whose total turnover for a year was not more than Rs. 30,000 were not to be liable to pay tax under subsection (1). Section 17 empowered the Government by notification to make an exemption or reduction in rate in respect of any tax payable under the Act. Now what the Government did was that it made an order on March 28, 1959, in anticipation of the coming into force of the Act on April 1, 1959. It decided that a notification be published in the Fort St. George Gazette on April 1, 1959, declaring the exemptions which would be grant .....

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