Ordinance deleting a tax exemption ends the benefit from promulgation, making later paddy purchases taxable.

An ordinance has the same force as an Act and, when it deletes a statutory provision without any saving clause, the deleted provision ceases to operate from the date of promulgation. On that basis, the exemption under Section 9(1)(b) of the Haryana General Sales Tax Act ended on 15 October 1990, and could not survive until the later amendment. The dealer was therefore entitled to exemption from purchase tax only for paddy purchased up to that date, and remained liable for purchases made thereafter.

---

---

Issues: (i) Whether Section 9(1)(b) of the Haryana General Sales Tax Act, 1973 remained available after the promulgation of the Ordinance deleting it; (ii) whether the dealer was liable to purchase tax on paddy beyond the date of promulgation.

Issue (i): Whether Section 9(1)(b) of the Haryana General Sales Tax Act, 1973 remained available after the promulgation of the Ordinance deleting it.

Analysis: An ordinance has the same force and effect as an Act and operates from the date of its promulgation. Where the ordinance deleted Section 9 and there was nothing in the subsequent Amendment Act to keep the deleted provision alive for the interregnum, the exemption under Section 9(1)(b) could not continue beyond the date on which the ordinance came into force. The earlier decision upholding the retrospective substitution of Section 15-A did not examine this specific effect of the ordinance.

Conclusion: The exemption under Section 9(1)(b) ceased on 15 October 1990, the date of promulgation of the Ordinance.

Issue (ii): Whether the dealer was liable to purchase tax on paddy beyond the date of promulgation.

Analysis: Once Section 9 ceased to operate from the date of promulgation, the benefit of exemption for purchase tax could survive only up to that date. The dealer could therefore claim the exemption only for purchases made before the ordinance took effect, and not for the later period up to 1 April 1991.

Conclusion: The dealer was not liable to pay purchase tax on paddy purchased up to 15 October 1990, but remained liable thereafter.

Final Conclusion: The appeal succeeded in part by restricting the purchase-tax liability to the period after 15 October 1990, while leaving the remainder of the High Court's disposal undisturbed.

Ratio Decidendi: An ordinance has the same legal force as an Act, and when it deletes a statutory provision without any saving of the deleted provision, that provision ceases to operate from the date of promulgation.

---