https://www.taxtmi.com/caselaws?id=127610 A statutory power to grant exemption under section 6(1) of the Madras General Sales Tax Act includes power to amend an earlier exemption notification, because the general clauses law permits rescission, revocation, amendment or variation of statutory orders and notifications. An exemption framed for a specified class of goods remains valid even when the class is subdivided by exclusions such as particular vegetables, so the amended notification excluding yams, green chillies and green ginger was intra vires section 6(1)(i). The suggested wider reading of section 6(2)(b) was rejected, as that provision concerns operational restrictions capable of breach in business, not the subject-matter of exemption. The amended notification therefore stood. en-us Tue, 14 May 1957 00:00:00 +0530 Wed, 13 Mar 2013 09:58:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127610 A statutory power to grant exemption under section 6(1) of the Madras General Sales Tax Act includes power to amend an earlier exemption notification, because the general clauses law permits rescission, revocation, amendment or variation of statutory orders and notifications. An exemption framed for a specified class of goods remains valid even when the class is subdivided by exclusions such as particular vegetables, so the amended notification excluding yams, green chillies and green ginger was intra vires section 6(1)(i). The suggested wider reading of section 6(2)(b) was rejected, as that provision concerns operational restrictions capable of breach in business, not the subject-matter of exemption. The amended notification therefore stood. Case-Laws VAT and Sales Tax Tue, 14 May 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127610