ORDER

1. On 12-11-1965, the appellant issued a notification under the provisions of Section 8(5) of the Central Sales Tax Act, 1956, directing that the rate of sales tax on the sale of white printing paper to newspaper concerns in the course of inter-State trade or commerce should be calculated at the rate of 2%. The exemption notification was gazetted on 24-11-1965.

2. On 20-3-1967, another notification was issued under the provisions of Section 8(5) of the Central Sales Tax Act, the relevant portions of which read thus :

"Cancellation of certain notifications relating to reduction in rate of tax under Section 8(5) of Central Sales Tax Act.

(GOP No. 642 Revenue 20th March, 1967) III No. 169 of 1967.

In exercise of the powers conferred by sub-section (5) of Section 8 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956) the Governor of Madras hereby cancels, with effect on and from the 1st April, 1967, the Revenue Department notifications, published in the Fort St. George Gazette, as detailed below :

---------------------------------------------------------------------- Number of the Page, part and section of Date of the Fort St. notification the Fort Sr. George