https://www.taxtmi.com/caselaws?id=164713 The High Court held that the benefit of exemption under section 5(3) of the Act should be extended to the appellant as the notification was not canceled by the Government. The Court emphasized that unless a notification is canceled, the benefit of exemption must be given to the assessee. The Court also rejected the argument that the notification for exemption from additional surcharge was automatically canceled due to changes in the charging provision of the Act. The Court affirmed the Tribunal's decision in granting relief of exemption of additional surcharge and dismissed the revision with no costs awarded. en-us Wed, 22 Apr 2009 00:00:00 +0530 Mon, 10 Nov 2014 19:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164713 The High Court held that the benefit of exemption under section 5(3) of the Act should be extended to the appellant as the notification was not canceled by the Government. The Court emphasized that unless a notification is canceled, the benefit of exemption must be given to the assessee. The Court also rejected the argument that the notification for exemption from additional surcharge was automatically canceled due to changes in the charging provision of the Act. The Court affirmed the Tribunal's decision in granting relief of exemption of additional surcharge and dismissed the revision with no costs awarded. Case-Laws VAT and Sales Tax Wed, 22 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164713