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TMI Blog2018 (12) TMI 1572X X X X Extracts X X X X X X X X Extracts X X X X ..... of goods to the registered dealer or the Government covered under Section 8(1) except when exempted. The impugned orders have been passed only on the ground that the Notification is deemed to have been withdrawn. However, there is no document on record to show that the 1975 notification granting exemption had been withdrawn with effect from 13.05.2002 and therefore sale to unregistered dealer was no longer available or not exempted. The impugned orders are set aside and the case is remitted back to the original authority to pass a speaking order after giving the petitioner an opportunity to make additional submission - petition allowed by way of remand. - W.P.Nos.10607 and 10608 of 2008 And M.P.Nos.1 and 1 of 2008 - - - Dated:- 2-11-2018 - Mr. Justice C. Saravanan For the Petitioner : Mr.C.Bakthasiromoni For the Respondent : Mr.R.Haribabu Additional Government Pleader COMMON ORDER The above writ petitions have been filed to call for records of the respondent in his proceedings in CST. No.697797/02-03/A.G Audit and CST. No.697797/04-05 respectively and to quash the order of the dated 12.02.2008 made therein. 2.The petitioner is a registered dealer unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tte and subject to such conditions as may be specified therein direct, (5) Notwithstanding anything contained in this section, the State Government may [on the fulfillment of the requirements laid down in sub-section (4) by the dealer] if it is satisfied that it is necessary so to do in the public interest, by notification in the Official Gazette and subject to such conditions as may be specified therein direct, (a) that no tax under this Act shall be payable by any dealer having his place of business in the State in respect of the sales by him, in the course of inter-State trade or commerce, from any such place of business of any such goods or classes of goods as may be specified in the notification, or that the tax on such sales shall be calculated at such lower rates than those specified in sub-section (1) or subsection (2) as may be mentioned in the notification; (a) that no tax under this Act shall be payable by any dealer having his place of business in the State in respect of the sales by him, in the course of inter-State trade or commerce, [to a registered dealer or the Government] from any such place of business of any s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Central Sales Tax Act vide Finance Act, 2002, with effect from 11.05.2002. The learned counsel for the petitioner further submits that the notification has not been withdrawn as it continued to be published repeatedly even during the succeeding assessment years. 8.Per contra, the learned counsel for the respondent submitted that the notification was no longer valid in the light of the amendment to the Act and there was no necessity for issuing consequential notification to repeal the notification in view of the amendment to the provisions of the Act. He further submitted that exemptions stood withdrawn with effect from 13.05.2002 in view of the amendments and prays for dismissal of the writ petitions. 9.I have gone through the affidavit and counter affidavit filed by the respective parties. 10.The only issue to be considered is whether exemption under notification for sale to an unregistered dealer remained unaffected by the amendment to Section 8(5)(a) and Section 8(5)(b) of the CST Act, 1956 or not? 11.Dealing with an identical issue a Division Bench of Hon'ble Mumbai High Court in Prism Cement Limited Vs. State of Maharashtra in its order dated 30.08.2012 i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exemption in respect of all sales of goods or class of goods as may be specified in the notification, which are made in the course of inter-State trade or commerce by any dealer or class of dealers as may be specified in the notification to a registered dealer or the Government covered under Section 8(1) or to any person or class of persons specified in the notification obviously covered under Section 8(2), it is reasonable to hold that the requirement of fulfilling the conditions of Section 8(4) would apply only to sales covered under Section 8(1) and not to sales covered under Section 8(2), because, fulfilling the requirements of Section 8(4) apply only in respect of sales covered under Section 8(1). We draw support for the above reasoning from the decision of the Apex court in the case of K.V. Kamath (supra) wherein it is held that where there are general words of description followed by enumeration of particular things and the general words apply to some things and not to others, then, by applying the principle of REDDEONDO SINGULA SINGULIS, it must be held that the general words would apply only to those thing to which they apply and not to other things. The argument of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion granting exemption had been withdrawn with effect from 13.05.2002 and therefore sale to unregistered dealer was no longer available or not exempted. 16.The State Government ought to have amended the notification or withdrawn it. Mere amendment to the provisions are not sufficient as the legislative policy reflected in the amended Act also has to be given effect by a corresponding amendment or withdrawal to the notification. 17.I am therefore of the view that the impugned orders are not sustainable. Normally, the State Government would have issued corresponding notification. However, there is no attempt to show whether such a notification has been issued or not. 18.Therefore the impugned orders are set aside and the case is remitted back to the original authority to pass a speaking order after giving the petitioner an opportunity to make additional submission. 19.It is made clear that the respondent shall issue appropriate corrigendum before calling the petitioner for hearing after giving details of notification if any repealing or withdrawing the Notification No.II (1)/CTE/38/76 dated 20.12.1975. 20.If however, no corresponding notification has been issued giving ..... X X X X Extracts X X X X X X X X Extracts X X X X
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