1989 (5) TMI 298

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....for the respondents.   Shanti Bhushan, Senior Advocate (T.V.S.N. Chari, Advocate, with him), for the petitioner.   --------------------------------------------------   ORDER   This is an application for special leave to appeal from the judgment and order of the High Court of Madras dated 22nd February, 1989. The petitioner-association was a registered association un....

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....empted from sales tax levied under the Tamil Nadu General Sales Tax Act, 1959, sales of pottery made of baked clay and stoneware by village artisans or co-operative societies, that is to say, articles made of baked clay and stoneware. In view of the representations made, the notification was amended on 15th May, 1975. The G.O. Ms. No. 590, C.T. & R.E. Department dated 15th May, 1975, stated as fol....

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....o this order will be published in the Tamil Nadu Government Gazette." Thereafter Notification No. 555 of 1975 dated 15th May, 1975, was issued amending the Notification No. 4418 of 1962 as follows: "Notification No. 555 of 1975 dated 15th May, 1975. In exercise of the powers conferred by sub-section (3) of section 17 of the Tamil Nadu General Sales Tax Act, 1959, makes the following amend....

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....nation the aforesaid members can be styled as village artisans. The Government order extracted at page 1 of the typed set of papers, viz., G.O. Ms. No. 3346, Revenue, dated 30th August, 1962, read with Notification No. II(I)/CTRE/555/75 dated 15th May, 1975, will not apply to the persons enumerated above since they are not village artisans. The said Government order was intended only to help the p....