1982 (2) TMI 283

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...., rectification or reassessment, as the case may be, initiated against them and the notices issued in this behalf by the authorities under the "Act" for the assessment periods from 1st April, 1972, to 10th July, 1981. In the case of some of the petitioners where these proceedings have been completed, the orders which the proceedings have culminated in are challenged by the petitioners concerned. 2.. Section 8A(1) of the "Act" empowers the State Government to make, by notification, exemption or reduction in the rate respecting any tax payable under the "Act" on the sale or purchase of any specified goods or class of goods at all points, in the series of sales by successive dealers, or by specified class of persons in regard to the whole o....

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....1972, when the rate of tax was modified and that accordingly the purchase turnover relating to the goods referred to in that notification lost the exemption from and became exigible to tax from 1st April, 1972. 4.. In these writ petitions, the petitioners contend that section 8A(3A) itself is not constitutionally valid and secondly, that at all events, the notification dated 10th September, 1970, granting exemption is not a notification falling under section 8A(1)(a)-to which alone sub-section (3A) of section 8A of the "Act" is attracted-and that accordingly the proceedings impugned in the petitions which proceed on the premise that that notification attracts section 8A(3A) are without the authority of law. 5.. After the petitioners w....