https://www.taxtmi.com/caselaws?id=103935 The Supreme Court upheld the High Court's decision, ruling against the appellants who sought exemption from the payment of additional tax under the Bihar Finance Act, 1981. The Court clarified that exemption notifications under section 7(3) did not cover the liability for additional tax under section 6 of the Act. Emphasizing the self-contained nature of section 6 regarding additional tax, the Court held that the exemption notifications did not extend to the additional tax charge. Consequently, the appeals were dismissed, affirming the High Court's decision and denying the appellants' claim for exemption from additional tax. en-us Thu, 17 Aug 1995 00:00:00 +0530 Thu, 05 Sep 2013 12:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103935 The Supreme Court upheld the High Court's decision, ruling against the appellants who sought exemption from the payment of additional tax under the Bihar Finance Act, 1981. The Court clarified that exemption notifications under section 7(3) did not cover the liability for additional tax under section 6 of the Act. Emphasizing the self-contained nature of section 6 regarding additional tax, the Court held that the exemption notifications did not extend to the additional tax charge. Consequently, the appeals were dismissed, affirming the High Court's decision and denying the appellants' claim for exemption from additional tax. Case-Laws VAT and Sales Tax Thu, 17 Aug 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103935