(ii) That in the context of the claim made in the revised return for exemption based on the notification not being considered, although the dealer could have stopped with the relief granted in the order of assessment in the form of waiver, yet, apparently to keep the records straight, it had gone on appeal before the Appellate Assistant Commissioner. The notification in question granted exemption from payment of tax under the Tamil Nadu General Sales Tax Act on cotton yearn manufactured and sold to registered exporters. The only condition subject to which exemption was granted was that the seller should produce proof of export before final check of accounts for the year to the satisfaction of the assessing authority concerned. There was no condition imposed therein that the export must be of cotton yarn alone. In the absence of any specific restriction in the notification as to the subject of export and in the face of the registration granted to the ultimate exporter as a registered exporter, the conditions of the notification were satisfied and the dealer had rightly claimed the benefit of exemption. Thus, in contrast to the proviso to Section 9 of the 1959 Act, under which the conditions prescribed in the notification are in specific terms as referable to sale of cotton yearn to registered exporters, the dealer had to produce the proof of export before the final check of accounts and the documents produced by the dealer clearly substantiated compliance with the conditions under the notification. The Tribunal rightly accepted the case of the dealer."
