https://www.taxtmi.com/caselaws?id=163452 A sales tax exemption notification issued under section 4 of the U.P. Sales Tax Act, 1948 was later superseded and then rescinded. The legal question was whether rescission of the later superseding notification automatically revived the earlier exemption notifications. Applying the U.P. General Clauses Act, 1904 provisions on repeal, continuance of amendments, revival of repealed enactments, and statutory instruments, the text states that a prior notification does not revive merely because the superseding notification is withdrawn. The earlier exemption notifications therefore did not revive on rescission of the later notification, and exemption could not be claimed on that basis. en-us Fri, 21 May 2004 00:00:00 +0530 Wed, 02 Apr 2014 17:59:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163452 A sales tax exemption notification issued under section 4 of the U.P. Sales Tax Act, 1948 was later superseded and then rescinded. The legal question was whether rescission of the later superseding notification automatically revived the earlier exemption notifications. Applying the U.P. General Clauses Act, 1904 provisions on repeal, continuance of amendments, revival of repealed enactments, and statutory instruments, the text states that a prior notification does not revive merely because the superseding notification is withdrawn. The earlier exemption notifications therefore did not revive on rescission of the later notification, and exemption could not be claimed on that basis. Case-Laws VAT and Sales Tax Fri, 21 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163452