1994 (5) TMI 213

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..... Taxability of turnover relating to ice-cream - Held that:- Review petition allowed. 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 Notification dated 30th May, 1975. The order of the assessing authority holding the turnover relating to ice-cream as taxable is restored.
JEEVAN REDDY B.P. AND ANAND .....

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..... issuing from time to time 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 .....

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..... and make the sale leviable 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 a .....

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