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1 - 2 of 2 (0.15 seconds)State Of Madras vs S. Padmanabhan Etc. January 21, 1971 on 21 January, 1971
3. It is seen that the notification issued in G. 0. No. 976, Revenue, dated 28th March, 1959, has since been upheld by the Supreme Court in State of Madras v. S. Padmanabhan [1971] 27 S.T.C. 466 (S.C.) on the ground that the Government had the necessary power to issue a notification in advance or in anticipation of the coming into force of the enactment. The result of the Supreme Court's decision is that G. O. No. 976, Revenue, dated 28th March, 1959, is valid and that, therefore, the Tribunal's reasoning that the said notification is invalid and it cannot be taken into account for the purpose of finding out whether the assessee is entitled to exemption or not cannot be sustained. As per Notification G. O. No. 976, Revenue, dated 28th March, 1959, as modified by G. O. No. 4725, Revenue, dated 30th October, 1961, "sales of reading books including text-books" alone are exempted. Copy note-books cannot be said to be either reading books or text-books. Therefore, the Tribunal's decision has to be set aside and it is set aside accordingly. The tax case is, therefore, allowed. There will, however, be no order as to costs.
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