9911796707
TMI Blog1969 (12) TMI 102X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee, however, was that the sale of kalamkari cloth is exempt from tax according to G.O. Ms. No. 376 dated 23rd June, 1954. The assessing authority as well as the first appellate authority held that the exemption does not apply to the turnover in question as the accounts do not show any specific classification as kalamkari cloth in the goods sold, and rejected the exemption claimed by the assessee. On an appeal to the Tribunal, the Tribunal took the view that G.O. Ms. No. 376 dated 23rd June, 1954, exempts kalamkari cloth from the levy of sales tax. The Tribunal also considered the question as to whether the G.O. issued under the Madras General Sales Tax Act continues to hold the field even after the passing of the Andhra Pradesh Gene ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the notification issued under the Madras Act is saved and is deemed to have been issued under a corresponding provision of the new Act. It is not doubted that under the new Act also, the State Government has got the power to issue the notification exempting certain transactions from the levy of sales tax. The argument, however, was that along with the Act this notification also went out. And it was contended that the notification at best will apply to only those transactions which were conducted under the old Act and would not apply to transactions which took place subsequent to the coming into force of the Andhra Pradesh Act. We do not find any justification for any such argument on the saving clause. Apart from saving the right, title and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so continued to be effective. Thus apart from the Act, G.O. Ms. No. 376 dated 23rd June, 1954, also was continued and was effective on the date when the transaction took place. It was not admittedly replaced or cancelled. That was the law which was in force on the date when the transaction took place. If that is so, then if the notification grants exemption in regard to kalamkari transactions we fail to see how sales tax can be levied on transactions relating to kalamkari cloth. The Tribunal, therefore, in our view, was right in holding that G.O. Ms. No. 376 dated 23rd June, 1954, was in force as law on the date when the transactions took place, and that kalamkari transactions were exempt from the levy of sales tax. The learned Advocate a ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
