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TMI Blog1978 (6) TMI 158X X X X Extracts X X X X X X X X Extracts X X X X ..... ix per cent on their sales turnover of washing soaps (vide SI. No. 94 of the Second Schedule of the Act). But by a notification dated 31st May, 1971, issued by the State Government under section 8-A of the Act, the State Government reduced the sales tax payable on the sales turnover of hand-made washing soaps by a dealer employing less than twelve persons to three per cent. The said notification read as follows: "Notification: In exercise of the powers conferred by section 8-A of the Mysore Sales Tax Act, 1957 (Mysore Act 25 of 1957), the Government of Mysore hereby reduces with effect from the first day of July, 1971, the rate of tax payable under the said Act on the sale of hand-made washing soaps to three per cent, subject to the condi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 71 dated 22nd December, 1971, hereby reduces with effect from the first day of July, 1971, the rate of tax payable under the said Act on the sale of hand-made washing soaps to three per cent, subject to the condition that such washing soaps are manufactured out of a combination of edible and non-edible oils by a dealer within the State and not more than twelve persons are employed in the manufacture of such soaps." (underlining by us.) By the third notification, the State Government intended to confine the concession which had been given under the first notification only to the sales turnover of hand-made washing soaps which had been manufactured out of a combination of edible and non-edible oils with effect from 1st July, 1971. The Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rsons, in regard to the whole or any part of their turnover. (2) Any exemption from tax or reduction in the rate of tax notified under sub-section (1) may be subject to such restrictions and conditions as may be specified in the notification. (3) The State Government may, by notification, cancel or vary any notification issued under sub-section (1). (4) If any restriction or condition specified under sub-section (2) is contravened or is not observed by a dealer, the sales or purchases of such dealer may, with effect from the commencement of the year in which such contravention or non-observance took place, be assessed to tax or taxes under the appropriate provisions of this Act as if the provisions of the notification under sub-sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sales of cotton cloth or yam manufactured in Uttar Pradesh, made on or after 1st December, 1949, with a view to export such cloth or yarn outside the territories of India on the condition that the cloth or yarn is actually exported and proof of such actual export is furnished. This notification having been made in accordance with the power conferred by the statute has statutory force and validity and, therefore, the exemption is as if it is contained in the parent Act itself." 4.. It is no doubt true that under section 8-A(3) of the Act, the State Government has the power to cancel or vary a notification issued under sub-section (1) thereof. There is also no doubt that this power can be exercised prospectively. The question for considera ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nferred expressly by the statute itself. This court, relying upon the decision of the Supreme Court in Strawboard Mfg. Co. v. Gutta Mill Workers' UnionA.I.R. 1953 S.C. 95., held that in the absence of a legislative provision conferring power to issue a notification retospectively, it was not open to the State Government to issue such a notification. In Indramani v. W.R. NatuA.I.R. 1963 S.C. 274., the decision in the case of India Sugars and Refineries Ltd.(1) was noticed by the Supreme Court. In Income-tax Officer, Alleppey v. M.C. Ponnoose[1967] 64 I.T.R. 117; A.I.R. 1966 Ker. 5., following the decision of this Court in India Sugars and Refineries Ltd.(1) and the decision of the Supreme Court in Indramani's case(3), the Kerala High Court h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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