1997 (2) TMI 460

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....cate, With him), for the appellants,   M.P. Jha, advocate, for the respondents.   --------------------------------------------------   The judgment of the Court was delivered by   S.P. BHARUCHA, J.-This is an appeal by the State of Bihar against the order of a Division Bench of the High Court at Patna allowing, at the admission stage, writ petition filed by the resp....

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.... feed". On March 9, 1978 the State Government issued a Notification (No. 3320) in exercise of power conferred by section 11(1) of the said Ordinance amending the aforesaid Notification No. 14545 so that serial No. 11 thereof now read "atta, maida, sujji and bran-3 per cent". 4.. It is not in dispute that bran is covered by the broad description "atta, maida and sujji" (sic). The question is whe....

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....refore, where a notification was issued under section 3A prescribing the rate of tax on goods which had been exempted from tax by an earlier notification under section 4, it had to be held that the intention was to withdraw the exemption and make the sale leviable to tax at the rate prescribed in the later notification. It was not necessary that a specific or separate notification withdrawing or r....