https://www.taxtmi.com/caselaws?id=105803 Parts of computers and computer peripherals were treated as covered by the exemption notifications under the Karnataka Sales Tax Act because the statutory entry for computers used broad language, including "computers of all kinds" and "their parts." The notifications were read in light of the legislative scheme and the object of promoting the information technology industry, with contemporaneous departmental understanding also supporting the broader reading. Where two interpretations of an exemption notification were possible, the construction beneficial to the assessee prevailed. On that basis, parts of computers and peripherals were held exempt from turnover tax and the State levy was not sustainable. en-us Thu, 07 Dec 2006 00:00:00 +0530 Mon, 26 Aug 2013 16:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105803 Parts of computers and computer peripherals were treated as covered by the exemption notifications under the Karnataka Sales Tax Act because the statutory entry for computers used broad language, including "computers of all kinds" and "their parts." The notifications were read in light of the legislative scheme and the object of promoting the information technology industry, with contemporaneous departmental understanding also supporting the broader reading. Where two interpretations of an exemption notification were possible, the construction beneficial to the assessee prevailed. On that basis, parts of computers and peripherals were held exempt from turnover tax and the State levy was not sustainable. Case-Laws VAT and Sales Tax Thu, 07 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105803