https://www.taxtmi.com/caselaws?id=289701 An exemption notification granting relief for all kinds of tapes under section 9(1) of the Andhra Pradesh General Sales Tax Act, 1957 remained effective even after adhesive tapes were later inserted as a taxable entry in the First Schedule under section 40(1). The power to amend the Schedule was separate from the power to grant or withdraw exemption, and the earlier notification could be revoked only by a subsequent Gazette notification. In the absence of any rescinding or revoking notification, the mere insertion of a taxing entry did not extinguish the exemption. The assessee was therefore entitled to the exemption benefit. en-us Tue, 12 Aug 2014 00:00:00 +0530 Mon, 17 Aug 2020 07:35:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289701 An exemption notification granting relief for all kinds of tapes under section 9(1) of the Andhra Pradesh General Sales Tax Act, 1957 remained effective even after adhesive tapes were later inserted as a taxable entry in the First Schedule under section 40(1). The power to amend the Schedule was separate from the power to grant or withdraw exemption, and the earlier notification could be revoked only by a subsequent Gazette notification. In the absence of any rescinding or revoking notification, the mere insertion of a taxing entry did not extinguish the exemption. The assessee was therefore entitled to the exemption benefit. Case-Laws VAT and Sales Tax Tue, 12 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289701