https://www.taxtmi.com/caselaws?id=127565 A statutory exemption from sales tax granted by notification can be withdrawn by a later notification where the parent law and general clauses provisions confer power to amend or rescind notifications. The cancellation does not impose a new tax; it only restores the levy already imposed by the sales tax statute, so the challenge on Article 265 grounds fails. The exemption was therefore treated as a temporary suspension of collection, and the rescinding notification was held to be within the Government's power and not ultra vires. en-us Fri, 16 Dec 1955 00:00:00 +0530 Tue, 12 Mar 2013 12:31:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127565 A statutory exemption from sales tax granted by notification can be withdrawn by a later notification where the parent law and general clauses provisions confer power to amend or rescind notifications. The cancellation does not impose a new tax; it only restores the levy already imposed by the sales tax statute, so the challenge on Article 265 grounds fails. The exemption was therefore treated as a temporary suspension of collection, and the rescinding notification was held to be within the Government's power and not ultra vires. Case-Laws VAT and Sales Tax Fri, 16 Dec 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127565