9911796707
TMI Blog1975 (2) TMI 98X X X X Extracts X X X X X X X X Extracts X X X X ..... ble to pay sales tax on the turnover relating to dyes at 6 per cent of the turnover-vide entry 97 of Schedule II of the Act as in force then. By virtue of a notification issued under section SA dated 10th September, 1970, by the State Government, the sales tax payable on the turnover relating to dyes was reduced to 4 per cent. The petitioner was paying sales tax accordingly till 1st April, 1974. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... les tax was governed by the notification dated 10th September, 1970, which had been issued by the State Government prior to the amendment which came into force on 1st April, 1974. In support of the above submission, the petitioner has relied upon the provisions of section 24 of the Karnataka General Clauses Act. It is argued that since the notification issued on 10th September, 1970, had remained ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation issued earlier by the State Government which was inconsistent with the legislative declaration cannot be held to prevail over the amending Act. Section 24 of the General Clauses Act would be of no avail to the petitioner because the said section can be pressed into service only when there is no inconsistency between the notification issued earlier and the subsequent legislative declaration. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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