JUDGMENT The judgment of the Court was delivered by U. L. BHAT, C.J. - The petitioner, an advocate of this Court and a member of the Assam Legislative Assembly has filed this petition under article 226 of the Constitution of India seeking to quash annexures 2 and 3. Annexure 2 is a telegram dated April 30, 1993 sent by 2nd respondent, Commissioner of Taxes, Government of Assam, to all officers under him stating that Government contemplates granting exemption of taxes on pulses, mustard oil and rape-seed oil from July 30, 1992 and directing those officers not to collect taxes on these items from the aforesaid date. It also makes it clear that no restrictions on movement of these goods should be imposed until further orders. The telegram has been issued on the basis of annexure 3 order dated April 29, 1993, issued by the Secretary to the Government of Assam, in the Finance Department to the 2nd respondent. The contents of the telegram are practically a copy of direction at annexure 3. Mr. Roy, learned counsel appears for the petitioner and Mr. S. N. Bhuyan, Advocate-General, Assam, for the respondents, who has taken instructions. We have heard both sides. 2. The tax referred to in annexures 2 and 3 is the tax leviable under the Assam Finance (Sales Tax) Act, 1956. Section 3(1) of the Act states that : "Every dealer in taxable goods shall pay a tax on his turnover, at the rates specified in column 3 of the Schedule attached to this Act." The Act has not delegated any power to the State Government or to the Commissioner of Taxes to exempt from payment of tax any of the goods specified in Schedule to the Act, though Government has the necessary power under section 42 of the Act to add to the Schedule, any goods which are taxed under the Assam Sales Tax Act, 1947. 3. Learned Advocate-General, Assam, submitted that annexure 3 direction was issued on the strength of speech made by the Finance Minister on the floor of the Legislative Assembly promising to exempt the articles mentioned in annexures 2 and 3 from liability to tax under the 1956 Act. It is also brought to our notice that the Assam General Sales Tax Act, 1993, has been passed by the State Legislature in the last budget session. It is also brought to our notice that the Assam General Sales Tax Act, 1993, has been passed by the State Legislature in the last budget session. We are told that the Act has received President's assent. Section 1(3) of the Act states that : "It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint and different dates may be appointed for the different provisions of the Act." 4. Section 74 of the 1993 Act repeals the Assam Sales Tax Act, 1947 and Assam Finance (Sales Tax) Act, 1956 and certain other Acts. Section 7(1) of the 1993 Act states that every dealer liable to pay tax under any of the statutes repealed by this Act, shall from the appointed date, be liable to pay tax under this Act and on all goods other than the goods specified in Schedule I. The articles referred to in annexures 2 and 3 are included in Schedule I. Therefore, on the coming into force of the Assam General Sales Tax Act, 1993, the goods referred to in the two annexures shall cease to be taxable. 5. Assuming that it is the intention of the State Government not to impose sales tax or turnover tax on the goods referred to in annexures 2 and 3 and assuming further that these goods are not taxable under the Assam General Sales Tax Act, 1993, which is yet to come into force, the Government or the Commissioner of Taxes cannot by executive direction or order declare that tax leviable under the Assam Finance (Sales Tax) Act, 1956, shall not be collected in regard to goods covered by the Schedule to the Act. The exemption contemplated by the Government or the Legislature can be rendered effective only by bringing into force the Assam General Sales Tax Act, 1993 or appropriate amendment of the Assam Finance (Sales Tax) Act, 1956. 6. We, therefore, declare that the annexures 2 and 3 issued by the Commissioner of Taxes and the Finance Secretary, Assam are legally ineffective and cannot be implemented by the Government of Assam or the Commissioner of Taxes or any of his subordinate officers. This judgment shall not stand in the way of tax exemption being secured for these goods in accordance with law. The writ petition is thus allowed, but without costs. Writ petition allowed.