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TMI Blog1987 (11) TMI 359X X X X Extracts X X X X X X X X Extracts X X X X ..... ax Act, 1958 (hereinafter referred to as "the Act"), issued a Notification No. 1041-537V-ST, dated 7th April, 1967. By this notification a copy whereof has been attached as annexure B to the writ petition, the State Government exempted "in whole the class of goods specified in column No. 1 of the Schedule from payment of purchase tax payable under section 7 of the said Act for the period specified ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounsel for the petitioners in challenge to the aforesaid notification dated 7th January, 1981 is that even though section 12(2) of the Act permits that any notification issued under the said section may be rescinded before the expiry of the period for which it was to have remained in force and on such rescission, such notification shall cease to be in force, the rescission cannot be made with retr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case, while dealing with the power of exemption contained in section 8(5) of the Central Sales Tax Act, 1956, it was held that an exemption granted by a notification under section 8(5) could not be withdrawn retrospectively. 3.. Having heard learned counsel for the parties, we are of the opinion that in view of the decision of this Court in case of Vijay Dal Mill [1982] 51 STC 242; 1982 MPLJ 52 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spective effect from 1st October, 1978, is quashed. It shall, however, be valid and enforceable with effect from 7th January, 1981. It would be open to the petitioners to approach the Sales Tax Officer concerned for consequential relief. There shall be no order as to costs. Outstanding amount of security be refunded to the petitioners, if it has been so deposited. Writ petition allowed. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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