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of <h1>Notifications remain valid until rescinded. Assessee entitled to benefits. Tribunal orders modified.</h1> <h3>Kataria Automobiles Limited Versus State of Gujarat</h3> Kataria Automobiles Limited Versus State of Gujarat - [2017] 97 VST 186 (Guj) Issues:1. Interpretation of Notification dated 12.09.1995 in relation to amendment of Section 8(5) of the Central Sales Tax Act, 1956.2. Continuation of Notification dated 18.5.1992 under the Gujarat Sales Tax Act, 1969 after the amendment in Section 8(5) of the Central Sales Tax Act, 1956.3. Effect of the amendment dated 11.05.2002 under The Central Sales Tax Act, 1956 on the interpretation of the impugned order dated 17.08.2009 passed by the Tribunal in Revision Application Nos.146/2007 & 147/2007.Analysis:1. The first issue revolves around the interpretation of the Notification dated 12.09.1995 in light of the amendment to Section 8(5) of the Central Sales Tax Act, 1956. The Tribunal held that the Notification was repealed and revoked post the amendment. However, the High Court analyzed the legislative intent and held that the amendment did not affect the powers of the State Government to issue Notifications under Section 8(5) for transactions falling under Section 8(2).2. The second issue pertains to the continuation of the Notification dated 18.5.1992 under the Gujarat Sales Tax Act, 1969 post the amendment in Section 8(5) of the Central Sales Tax Act, 1956. The High Court observed that the Notification remained in force until 30.03.2006, and even without 'C Forms', the applicable tax rate would be 4% as per the Notification.3. The third issue involves the effect of the amendment dated 11.05.2002 under The Central Sales Tax Act, 1956 on the interpretation of the impugned order dated 17.08.2009 passed by the Tribunal. The High Court emphasized that the amendment did not restrict the power of the State Government to grant exemptions under Section 8(2), as evidenced by the legislative language post-amendment. Referring to a judgment of the Bombay High Court, the High Court concluded that dealers were entitled to benefits until the Notification was in force.In conclusion, the High Court ruled in favor of the assessee, holding that the Notifications remained valid until specifically rescinded, and dealers were entitled to benefits until the Notification was in force. The Tribunal's orders were modified accordingly, and the Tax Appeals and writ petitions were disposed of with no order as to costs.
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