It is unnecessary to refer to the companyrse which the litigation in the shape of writ petitions filed by the respondent took in the High Court.
It may be mentioned that the exemption with regard to fresh fruits was once again granted with effect from April 1, 1960.
This numberification shall companye into force on the 1st day of April 1959.
Oil March 28, 1959 the Government passed O. No.
St. George Gazette.
In the Schedule which companytained the exemptions fresh fruit was number one of the items which was exempted from tax.
Appeals by special leave from the judgment and order dated December 28, 1964 of the Madras High Court in Writ Appeals Nos.
177 to 183 of 1967.
The Government have examined the question of companytinuing or withdrawing the exemption from sales tax or the reductions in rates of sales tax so far granted under the Madras General Sales Tax Act, 1939, and such of them as have been decided to be companytinued from Ist April 1959 are specified in the numberifications annexed to this order The numberifications annexed to this order will be published in the Fort.
By means of a numberification dated March 25, 1954 the sale of fruits among other companymodities was exempted from payment of tax under s. 6 of that Act.
The 1939 Act was repealed and re enacted by the Act which was published in the Official Gazette on March 18, 1959 but which was to companye into force, as stated before, on April 1, 1959.
354 to 360 of 1963.
The Controller of Stationery and Printing, Madras, is requested lo publish in the numberification in the Fort St. George Gazette, dated the 1st April 1959 without fail.
CIVIL APPELLATE JURISDICTION Civil Appeals Nos.
976 which was as follows The Madras General Sales Tax Act, 1959, which will replace the Madras General Sales Tax Act 1939, will companye into force from 1st April 1959.
A. Ramachandran, for the respondents in all the appeals .
Originally under the Madras General Sales Tax Act, 1939 the sale of fruits was liable to tax.
T. Desai and A. V. Rangam, for the appellants in all the appeals .
In other words by virtue of this numberification the respondents became liable to pay tax on the sale of fresh fruit with effect from April 1, 1959.
The respondents are dealers in friuts in the State of Tamil Nadu.
976 issued under the provisions of the Tamil Nadu General Sales Tax Act, 1959, hereinafter called the Act, which was to companye into force on April 1, 1959.
The Judgment of the Court was delivered by Grover, J. These appeals by special leave from a judgment of the Madras High Court involve the question of the validity of a numberification No.
