https://www.taxtmi.com/caselaws?id=103569 Exemption notifications under the Kerala General Sales Tax Act, 1963 were held to cover synthetic gems, so the purchases and sales of those goods were not taxable. The SC agreed with the High Court that, where the applicable section 10 notification includes the goods in question, sales tax cannot be levied on the related transactions. The assessee therefore retained the benefit of exemption and the tax liability was negatived. en-us Wed, 31 Mar 1993 00:00:00 +0530 Sat, 07 Sep 2013 15:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103569 Exemption notifications under the Kerala General Sales Tax Act, 1963 were held to cover synthetic gems, so the purchases and sales of those goods were not taxable. The SC agreed with the High Court that, where the applicable section 10 notification includes the goods in question, sales tax cannot be levied on the related transactions. The assessee therefore retained the benefit of exemption and the tax liability was negatived. Case-Laws VAT and Sales Tax Wed, 31 Mar 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103569