2009 (4) TMI 889

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....is filed against the order of the Sales Tax Appellate Tribunal, Main Bench dated August 13, 1999, made in T.A. No. 516 of 1998 and COP No. 63/98/MB. The appellant is a dealer in hides and skins and is an assessee on the file of the respondent. It declared a total and taxable turnover of Rs. 9,61,81,208 and Rs. 1,20,20,405, respectively in respect of the assessment year 1993-94. The assessing....

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.... that the exemption notification, has been considered in T. A. No. 478 of 1998, and the issue was decided in favour of the assessee by order dated May 18, 1999, allowed the appeal of the assessee. The correctness of the same is now canvassed before this court in this revision. The one and the only point raised in this revision is that whether the action of the Tribunal in granting the relief of....

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....of the Tamil Nadu Sales Tax (Surcharge) Act, 1971 (Tamil Nadu Act 24 of 1971), the Governor of Tamil Nadu hereby makes an exemption in respect of the additional surcharge payable by any dealer under the Tamil Nadu Sales Tax (Surcharge) Act, 1971 (Tamil Nadu Act 24 of 1971) on the sale or purchase of declared goods within the limits of the city of Madras and its suburban area within thirty two kilo....

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....any part of the tax or penalty or fee payable in respect of any period by any dealer under this Act. Thus, the power of issuing a notification as well as the power of cancelling the notification were available with the Government. If the Government, after issuing a notification, did not choose to cancel the same, as in this case, the notification remains to be in force and the benefit of that n....