https://www.taxtmi.com/caselaws?id=159430 A notification issued only under the exemption power could withdraw the exemption granted by an earlier notification, but it could not disturb a separate notification fixing the last point of taxation under the rule-making power. The earlier notification of 16 March 1966 was treated as containing two distinct parts: one exempting specified precious and semi-precious stones under section 4(2), and another fixing the taxable point at the last sale in the chain. The later notification of 8 March 1968, issued only under section 4(2), therefore cancelled only the exemption part and left the point-of-taxation provision intact. en-us Wed, 26 Mar 1997 00:00:00 +0530 Mon, 25 Nov 2013 12:59:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159430 A notification issued only under the exemption power could withdraw the exemption granted by an earlier notification, but it could not disturb a separate notification fixing the last point of taxation under the rule-making power. The earlier notification of 16 March 1966 was treated as containing two distinct parts: one exempting specified precious and semi-precious stones under section 4(2), and another fixing the taxable point at the last sale in the chain. The later notification of 8 March 1968, issued only under section 4(2), therefore cancelled only the exemption part and left the point-of-taxation provision intact. Case-Laws VAT and Sales Tax Wed, 26 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159430