1987 (11) TMI 359

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....J.-The State Government, in exercise of the powers conferred on it by section 12 of the M.P. General Sales Tax Act, 1958 (hereinafter referred to as "the Act"), issued a Notification No. 1041-537V-ST, dated 7th April, 1967. By this notification a copy whereof has been attached as annexure B to the writ petition, the State Government exempted "in whole the class of goods specified in column No. 1 o....

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....has been challenged in the present writ petition. 2.. The first ground which has been urged by the learned counsel for the petitioners in challenge to the aforesaid notification dated 7th January, 1981 is that even though section 12(2) of the Act permits that any notification issued under the said section may be rescinded before the expiry of the period for which it was to have remained in forc....

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....on of a Division Bench of this Court in Vijay Dal Mill v. State of M.P. [1982] 51 STC 242; 1982 MPLJ 523. In that case, while dealing with the power of exemption contained in section 8(5) of the Central Sales Tax Act, 1956, it was held that an exemption granted by a notification under section 8(5) could not be withdrawn retrospectively. 3.. Having heard learned counsel for the parties, we are o....