https://www.taxtmi.com/caselaws?id=206223 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. en-us Fri, 07 Jan 2011 00:00:00 +0530 Wed, 14 Mar 2012 15:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206223 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. Case-Laws VAT and Sales Tax Fri, 07 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206223