https://www.taxtmi.com/caselaws?id=164713 The exemption notification granting relief from additional surcharge continued to operate despite deletion and later reintroduction of the charging provision, because it had not been cancelled or withdrawn under the enabling power in section 17 of the Tamil Nadu General Sales Tax Act, 1959. A mere legislative deletion followed by reintroduction of a substantially unchanged charging provision did not nullify the notification. The benefit of the exemption therefore remained available and had to be extended to the assessee. 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 exemption notification granting relief from additional surcharge continued to operate despite deletion and later reintroduction of the charging provision, because it had not been cancelled or withdrawn under the enabling power in section 17 of the Tamil Nadu General Sales Tax Act, 1959. A mere legislative deletion followed by reintroduction of a substantially unchanged charging provision did not nullify the notification. The benefit of the exemption therefore remained available and had to be extended to the assessee. Case-Laws VAT and Sales Tax Wed, 22 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164713