https://www.taxtmi.com/caselaws?id=209680 The State's delegated power to issue an exemption notification under the Tamil Nadu General Sales Tax Act allowed it to confine relief to specified classes of goods, including raw materials, packing materials and consumables. The expression "any goods" in Section 4-E did not require exemption to extend to every item, especially where plant and machinery were statutorily excluded. In writ jurisdiction, the court could test only whether the notification was within the statutory framework; it could not compel the Government to enlarge the exemption or frame the notification in a different form. The notification was therefore upheld as not ultra vires Section 4-E. en-us Mon, 08 Aug 2011 00:00:00 +0530 Mon, 06 Feb 2012 15:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209680 The State's delegated power to issue an exemption notification under the Tamil Nadu General Sales Tax Act allowed it to confine relief to specified classes of goods, including raw materials, packing materials and consumables. The expression "any goods" in Section 4-E did not require exemption to extend to every item, especially where plant and machinery were statutorily excluded. In writ jurisdiction, the court could test only whether the notification was within the statutory framework; it could not compel the Government to enlarge the exemption or frame the notification in a different form. The notification was therefore upheld as not ultra vires Section 4-E. Case-Laws VAT and Sales Tax Mon, 08 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209680