Rescission of a superseding tax exemption notification does not automatically revive earlier withdrawn notifications under general clauses law.

A sales tax exemption notification issued under section 4 of the U.P. Sales Tax Act, 1948 was later superseded and then rescinded. The legal question was whether rescission of the later superseding notification automatically revived the earlier exemption notifications. Applying the U.P. General Clauses Act, 1904 provisions on repeal, continuance of amendments, revival of repealed enactments, and statutory instruments, the text states that a prior notification does not revive merely because the superseding notification is withdrawn. The earlier exemption notifications therefore did not revive on rescission of the later notification, and exemption could not be claimed on that basis.

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Issues: Whether a notification granting sales tax exemption, once superseded by a later notification and thereafter rescinded, revives the earlier notifications that had been replaced.

Analysis: The exemption under section 4 of the U.P. Sales Tax Act, 1948 was first granted by one notification, later liberalised by another, and then superseded by a subsequent notification. When the superseding notification was rescinded, the question arose whether the earlier notifications stood revived. The applicable scheme of the U.P. General Clauses Act, 1904 was examined, including the provisions dealing with effect of repeal, continuance of amendments, revival of repealed enactments, and the meaning of statutory instrument. On that legal framework, a prior notification does not automatically revive merely because the later superseding notification is rescinded.

Conclusion: The earlier exemption notifications did not revive on rescission of the later notification, and the assessee was not entitled to exemption on that basis. The revision was therefore maintainable and succeeded.

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