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TMI Blog1968 (10) TMI 94X X X X Extracts X X X X X X X X Extracts X X X X ..... to make this turnover taxable under section 3 of the Act?" The assessee manufactures and sells biris. It carries on business at branches situated at Faizabad, Lucknow, Agra and Bareilly. Sales Tax Reference No. 479 of 1965 arises out of assessment proceedings for the year 1957-58 in respect of the Bareilly branch, Sales Tax Reference No. 480 of 1965 relates to assessment proceedings for the assessment year 1957-58 in respect of the Faizabad branch, Sales Tax Reference No. 481 of 1965 arises out of an assessment for the year 1957-58 in respect of the Lucknow branch, Sales Tax Reference No. 482 of 1965 arises out of assessment proceedings for the assessment year 1958-59 in respect of the Agra branch and Sales Tax Reference No. 483 of 1965 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (a) in the case of goods imported from outside Uttar Pradesh, at the point of sale by the importer; and (b) in the case of goods manufactured in Uttar Pradesh, at the point of sale by the manufacturer; and the Governor is further pleased to declare that such turnover shall with effect from the said date be taxed at the rate of one anna per rupee. LIST 1.. ......................................... 2. ......................................... 3. Biris. ........................................" Notification No. ST-4485/X dated 14th December, 1957, is as follows: "In partial modification of Notifications No. ST-905/X, dated March 31, 1956, and No. ST-418/X-902(9)-52, dated January 31, 1957, and in exercise of the powers conferred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion and furnishes proof to the satisfaction of the assessing authority that such duty has been paid. The matter now stands concluded by the decision of the Supreme Court in Chhota Bhai Jetha Bhai v. State of U.P.A.I.R. 1962 S.C. 1614. Reliance was placed upon a subsequent decision of the Supreme Court in Innamuri Gopalam v. State of Andhra Pradesh[1963] 14 S.T.C. 742. In that case, however, the Supreme Court had before it a notification issued under section 9 of the Andhra Pradesh General Sales Tax Act, 1957. The opening words of the notification conferred an exemption from tax in respect of the sale of goods mentioned in the appendix to the notification. This was subject to a proviso which cut into and restricted the operation of the exem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ersons or class of persons as the State Government may from time to time exempt on such conditions and on payment of such fees, if any, not exceeding eight thousand rupees annually as may be specified by notification in the official Gazette." It is urged that the notification grants an exemption in respect of commodities, which is a matter dealt with by section 4(1)(a), and does not grant an exemption by reference to the persons or class of persons which is the subject of section 4(1)(b). It is unnecessary for us to enter into this controversy, because it is now well settled that the validity of a notification cannot be assailed in a reference arising out of an order of an authority created by a statute under which the notification has be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e first time the question whether it was competent for the High Court to decide the question of law referred to it under section 11 of the Act. " Accordingly, the first question is answered in the affirmative. As to the second question, the contention of the assessee is that with the making of Notification No. 4485/X dated 14th December, 1957, the earlier Notification No. ST-905/X dated 31st March, 1956, stood superseded, and we are referred to the opening words of Notification No. ST-4485/X dated 14th December, 1957. Upon a careful reading of the notification we are unable to accept the contention. In our opinion, the notification supersedes the earlier notification only when it comes into play in the set of circumstances mentioned in it. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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