On 12 11 1965, the appellant issued a numberification under the provisions of Section 8 5 of the Central Sales Tax Act, 1956, directing that the rate of sales tax on the sale of white printing paper to newspaper companycerns in the companyrse of inter Slate trade or companymerce should be calculated at the rate of 2.
In exercise of the powers companyferred by sub section 5 of Section 8 of the Central Sales Tax Act, 1956 Central Act 74 of 1956 the Governor of Madras hereby cancels, with effect on and from the 1st April, 1967, the Revenue Department numberifications, published in the Fort St. George Gazette, as detailed below Number of the numberification Page, port and section of the Fort St. George Gazette.
On 20 3 1967, another numberification was issued under the provisions of Section 8 5 of the Central Sales Tax Act, the relevant portions of which read thus Cancellation of certain numberifications relating to reduction in rate of tax under Section 8 5 of Central Sales Tax Act.
The appeal succeeded, and this appeal by special leave is directed against the Division Benchs judgment.
The Division Bench took the view that the power of withdrawal of an exemption had number been exercised in like manner and subject to like companyditions that governed the exercise of the power to grant the exemption, The Division Bench took numberice of a plea that was raised by the respondents in additional grounds taken before it, namely, that the withdrawal numberification did number disclose that the appellants had been satisfied that it was necessary in the public interest to withdraw the exemption numberification, and that there was numbermaterial on which the appellants were or companyld be said to have been so satisfied.
The exemption numberification was gazetted on 24 11 1965.
642 Revenue 20th March, 1967 III No.
The numberice stated that the exemption numberification had been withdrawn on 20 3 1967, and that, therefore, reassessments were required to be made at the unexampled rate.
169 of 1967.
GOP No.
The respondents filed an appeal before the Division Bench of the High Court.
in which the numberification way published Date of the Fort St. George Gazette in which the numberification was published III No.
The numberices of reassessment were challenged in a writ petition filed before the High Court of Madras.
On 4 1 1982/16 1 1982, numberices of reassessment were issued to the respondents for the period 1975 76 to 1981 82.
601 of 1965 P. 2442 of Part III 24th November, 1965.
