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TMI Blog2014 (8) TMI 1197X X X X Extracts X X X X X X X X Extracts X X X X ..... n was issued under Section 9 (1) of the Act, and was published in the A.P. Gazette, the order of exemption can only be rescinded or revoked by way of another notification published in the Andhra Pradesh Gazette. It is not in dispute that no notification was issued rescinding or revoking G.O.Ms. No.1772 (Revenue) dated 25-09-1958 after Entry 191 was added, to the First Schedule of the Act, by Act 4 of 1989 with effect from 15-02-1989. Exercise of power under Section 40, to amend the schedules to the Act, is distinct from the exercise of power to grant exemption under Section 9 of the Act. The mere fact that power was exercised under Section 40 to add an Entry to the First Schedule did not, by itself and without anything more, result in the exemption order, issued under Section 9 of the Act, ceasing to remain in force. It is only on a notification being issued in the A.P. Gazette, canceling or rescinding the earlier notification granting exemption, would the said order of exemption stand revoked. The mere fact that Entry 191 was added to the First Schedule, with effect from 15-02-1989, would not automatically result in the respondent being denied the benefit of exemption under G.O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 07-08-1985 (1986 (2) APSTJ 66), and the judgment of the Supreme Court in 80 STC 8 confirming the order passed in T.R.C. No.162 of 1985, the Tribunal held that, if an entry is substituted or amended in the Schedule of the main enactment by the legislature, it would not have the effect of erasing or rescinding the G.Os. passed by the Executive authority; a legislative Act is contemplated in passing amendments to the entries in the Schedules; though, apparently there is no conflict between the two, the spheres are different; as such, notwithstanding any amendment made to the Schedule, the G.O. was not, in effect, superseded; it continues to be in force till it is specifically rescinded or cancelled; the G.Os. were issued by the Executive authority invoking the delegated power under Section 9 (1); as such, notwithstanding the existence of the Entry i.e., Entry 191 of the First Schedule, G.O.Ms. No.1772 (Revenue) dated 25-09-1958 is still in force and has not been effected by the said entry; so long as the general exemption from tax, of tapes of all kinds, in G.O.Ms. No.1772 (Revenue) dated 25-09-1958, issued under Section 9 (1) of the Act, continued to be in force, it would prevail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , in relation to cotton based tarpaulin, was that the word tarpaulin , being the more specific Entry as opposed to cotton fabrics which was the more general entry, must be held to fall under the former in the First Schedule; and, as the first schedule was amended to include cotton based tarpaulin and made exigible to tax, the benefit of exemption under the third schedule was no longer available. It is in this context that the Supreme Court observed: .The Revenue s contention that when an exemption had already been granted to the concerned goods, if the State Legislature had specifically amended First Schedule so as to include the said goods in First Schedule and make it exigible to tax, it would be incorrect to interpret an entry in a manner as to defeat the object of the statue ; is also not tenable. In the first place, there could be nothing like exemption from tax unless goods are exigible to tax. Thus, unless the goods were specified in Schedule I or II of the KGST Act, the goods would not be liable to tax at all and, therefore, there would be no question of granting exemption from tax. Thus, it would be unnecessary to specify them in the Third Schedule, unless by reas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ealer whose total turnover for a year is not less than ₹ 2,00,000/- and every agent of a non-resident dealer, whatever be his turnover for the year, shall pay a tax for each year, at the rate of five paise on every rupee of his turnover. Provided that a dealer in a jaggery shall pay a tax at the rate of two paise on every rupee up to the 31 st March, 1966 and at the rate of 3 paise on every rupee on and from the 1 st April, 1966, of his turnover irrespective of the quantum of turnover. (2) Notwithstanding anything contained in sub-section (1), the tax under this Act shall be levied:- (a) In the case of the goods mentioned in the First Schedule at the rates and only at the point of the sale specified as applicable thereto effected in the State by the dealer selling them, on his turnover of sales in each year relating to such goods irrespective of the quantum of turnover. (b) In the case of the goods mentioned in the Second Schedule, at the rates and only at the point of the purchase as specified as applicable thereto, effected in the State by the dealers purchasing them, on his turnover of purchase in each year relating to such goods irrespective of the quantum of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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