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TMI Blog2009 (4) TMI 889X X X X Extracts X X X X X X X X Extracts X X X X ..... m the statute. We are not able to approve the argument of the learned Government Pleader. Even in the reintroduced section, there is no much difference when compared to the earlier section. De hors the deletion and re-introduction of the section, unless the notification issued by the Government for which the Government has every power is cancelled as per law, the benefit of the exemption granted by that notification has to be extended to the assessee. No illegality or irregularity in the order of the Tribunal. X X X X Extracts X X X X X X X X Extracts X X X X ..... of additional surcharge is correct or not. It is contended by the learned Special Government Pleader that the charging provision of section 3A of the Act was deleted from the statute book on April 1, 1989, but subsequently was reintroduced from July 1, 1989. In such circumstances, as and when substantive provision was deleted, any notification issued with reference to such substantive provision automatically gets cancelled and comes to an end. The notification read as under: "SALE OR PURCHASE OF DECLARED GOODS-ADDITIONAL SURCHARGE-EXEMPTION (TAMILNADU) Notification G. O. P. No. 647 dated June 9, 1981 No. II(1)/CTRE/270(e)/81.--In exercise of the powers conferred by sub-section (1) of section 17 of the TNGST Act, 1959 (Tamil Nadu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g a notification, did not choose to cancel the same, as in this case, the notification remains to be in force and the benefit of that notification has to be given to the assessee. Once the power of cancelling the exemption has not been invoked by the Government that notification has to be given effect to, unless it is cancelled by the process known to law. As the notification was not cancelled, it is very clear that the Government did not want to cancel the benefit. The other contention of the Government Pleader is that the notification is qualified with reference to the city of Madras and other peripheral areas, and due to be cancelled when a particular provision has been taken away from the statute. We are not able to approve the argumen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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