Statutory tax concessions continue until expressly withdrawn, preserving the concessional rate for audio cassettes classified as electronic goods.

Audio cassettes classified as electronic goods under G.O.Ms.No.252 remained eligible for the concessional sales tax rate despite the later introduction of Entry 10 in the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957. A concession granted by statutory notification operates independently and continues unless expressly withdrawn, superseded, or rescinded. As the Government Order remained in force during the relevant assessment year, its technical classification bound the taxing authorities, and Entry 10 did not impliedly extinguish the concession.

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Issues: Whether the concessional rate for audio cassettes classified as electronic goods under G.O.Ms.No.252 continued after Entry 10 was introduced into the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957.

Analysis: G.O.Ms.No.252, issued under Section 9(1) of the Andhra Pradesh General Sales Tax Act, 1957, adopted the Electronics Commission's technical classification of audio cassettes as electronic goods. A statutory notification granting a concession operates independently and remains effective unless expressly withdrawn, superseded or rescinded. The subsequent introduction of Entry 10 did not, by implication, extinguish the concession because G.O.Ms.No.252 remained in force during the relevant assessment year. The classification adopted for the notification bound the taxing authorities, and authorities concerning differently framed statutory notifications were inapplicable.

Conclusion: Audio cassettes remained entitled to the concessional rate under G.O.Ms.No.252; the introduction of Entry 10 did not nullify that benefit in the absence of express withdrawal, supersession or rescission of the Government Order.

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