Exemption notification survives deletion and reintroduction of charging provision, preserving relief from additional surcharge for the assessee.

The exemption notification granting relief from additional surcharge continued to operate despite deletion and later reintroduction of the charging provision, because it had not been cancelled or withdrawn under the enabling power in section 17 of the Tamil Nadu General Sales Tax Act, 1959. A mere legislative deletion followed by reintroduction of a substantially unchanged charging provision did not nullify the notification. The benefit of the exemption therefore remained available and had to be extended to the assessee.

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Issues: Whether the exemption notification granting relief from additional surcharge survived the deletion and reintroduction of the charging provision, and whether the assessee was entitled to the benefit of that notification.

Analysis: The power under section 17 of the Tamil Nadu General Sales Tax Act, 1959 enabled the Government to grant exemption, reduce tax, cancel or vary notifications, and remit tax by notification. The exemption notification was not cancelled by any process known to law. The mere deletion of the charging provision, followed by its reintroduction, did not by itself nullify the notification, particularly when the reintroduced provision was not materially different and the Government had not withdrawn the exemption. In the absence of cancellation, the notification continued to operate and its benefit had to be extended to the assessee.

Conclusion: The exemption notification remained operative, and the assessee was entitled to the benefit of exemption from additional surcharge.

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