https://www.taxtmi.com/caselaws?id=152983 A limited exemption under section 10(1)(ii) of the Kerala General Sales Tax Act, confined to sales by a specified class of sellers, did not remove water from the category of goods otherwise taxable under the Act. Because sales by persons outside the exempt class remained taxable, the purchase turnover of water continued to attract tax under section 5A. The prior decision on an exemption operating at all points of sale was distinguished as inapplicable to a class-based exemption. The assessee's contention therefore failed, and purchase-tax liability was upheld. en-us Thu, 16 Jul 1981 00:00:00 +0530 Mon, 15 Jul 2013 14:17:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152983 A limited exemption under section 10(1)(ii) of the Kerala General Sales Tax Act, confined to sales by a specified class of sellers, did not remove water from the category of goods otherwise taxable under the Act. Because sales by persons outside the exempt class remained taxable, the purchase turnover of water continued to attract tax under section 5A. The prior decision on an exemption operating at all points of sale was distinguished as inapplicable to a class-based exemption. The assessee's contention therefore failed, and purchase-tax liability was upheld. Case-Laws VAT and Sales Tax Thu, 16 Jul 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152983