https://www.taxtmi.com/caselaws?id=106069 An exemption notification framed under the Karnataka industrial policy for sales tax on goods manufactured and sold could not be extended by implication to purchase tax on arecanut. The policy language and later Government Order referred to sales tax exemption or deferral and, while widening incentives to some non-manufacturing units, did not enlarge the exemption to tax on purchases. Because exemptions must be expressed in clear terms, the distinction between sale and purchase remained material. Purchase tax, turnover tax and cess were therefore held to remain leviable under the Act. en-us Fri, 28 Mar 2008 00:00:00 +0530 Sat, 24 Aug 2013 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106069 An exemption notification framed under the Karnataka industrial policy for sales tax on goods manufactured and sold could not be extended by implication to purchase tax on arecanut. The policy language and later Government Order referred to sales tax exemption or deferral and, while widening incentives to some non-manufacturing units, did not enlarge the exemption to tax on purchases. Because exemptions must be expressed in clear terms, the distinction between sale and purchase remained material. Purchase tax, turnover tax and cess were therefore held to remain leviable under the Act. Case-Laws VAT and Sales Tax Fri, 28 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106069