https://www.taxtmi.com/caselaws?id=152673 A notification issued under section 8A(1) of the Karnataka Sales Tax Act, 1957 continues to operate until it is cancelled or varied in the manner provided by section 8A(3). Mere enhancement of the tax rate by a subsequent amending Act does not, by itself, render an existing exemption notification ineffective unless the later enactment clearly overrides it by express language or necessary implication. The earlier view treating such a notification as automatically ineffective on rate enhancement was overruled, and the exemption for old gold and silver articles remained valid, leaving the assessee not liable to tax on that turnover. en-us Mon, 16 Jun 1980 00:00:00 +0530 Mon, 08 Jul 2013 18:12:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152673 A notification issued under section 8A(1) of the Karnataka Sales Tax Act, 1957 continues to operate until it is cancelled or varied in the manner provided by section 8A(3). Mere enhancement of the tax rate by a subsequent amending Act does not, by itself, render an existing exemption notification ineffective unless the later enactment clearly overrides it by express language or necessary implication. The earlier view treating such a notification as automatically ineffective on rate enhancement was overruled, and the exemption for old gold and silver articles remained valid, leaving the assessee not liable to tax on that turnover. Case-Laws VAT and Sales Tax Mon, 16 Jun 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152673