annexure A, and notification under section 8A of the Sales Tax Act, annexure B and also under notification, annexure C, under the Central Sales ... granting exemption under section 9 of the Act and that exemption under section 9 has to be granted not only by notification
learned senior counsel
for the respondents submitted that even if the exemption
notification under Section 42 of the Act purports to exempt
the appellant sugar ... operation of the relevant
provisions of the Sugarcane Act and the exemption
notification under Section 42 of the Market Act excluding
the application of Section
learned senior counsel
for the respondents submitted that even if the exemption
notification under Section 42 of the Act purports to exempt
the appellant sugar ... operation of the relevant
provisions of the Sugarcane Act and the exemption
notification under Section 42 of the Market Act excluding
the application of Section
conditions of
the exemption Notification as such exemptions are granted in
public interest. In connection with such exemption
Notification issued under Section ... tallow during the time exemption
Notification dated 2.8.1976 was holding the field did not
earn the exemption under the said Notification from the
customs duty
visiting Gujarat State under such permit under Section 63(7) , they would not earn exemption as the basic requirement of exemption notification is that such ... grant such exemption and could have withdrawn the exemption notification at any time. But his grievance was that while granting such exemption, such condition about
input of pig iron has earned full exemption from payment of
excise duty under the aforesaid notification. In fact, that
is the very basis ... crude form;
(Provided that in relation to the exemption under
this notification the procedure set out the Rule
56A of the aforesaid rules is followed
deals with 'Power of exemption' and reads as under:
"36. Power of exemption.-If the
appropriate Government, having
regard to the financial ... exemption was granted. Nowhere in the said notification it
is stated that the author of the notification wanted the
said notification to retrospectively cover even
consider the question whether a notification issued under Section 25
of the Customs Act, 1962 granting complete exemption from payment of
customs duty ... required issuance of such a notification
granting cent per cent exemption from customs duty on import of PVC resin.
Under changed circumstances public interest itself
balancing charge under Section 41(2) or evasion of tax or reduction of tax in respect of the balancing charge under Section ... Indian Stamp Act there has been an exemption by virtue of a notification and under Section 20 of the Gujarat Sales Tax Act, an exemption
determined
in the light of the notification issued under Rule 12.
Under Rule 13 without first payment of duty goods can be
exported but that ... cannot be
gainsaid that no exemption notification covering the goods
in question is issued under Rule 8. So far as Section 37 is
concerned
