https://www.taxtmi.com/caselaws?id=153467 An exemption notification dated 10 September 1970 was treated as falling under section 8A(1)(b) of the Karnataka Sales Tax Act, not section 8A(1)(a). Because section 8A(3A) applied only to notifications issued under section 8A(1)(a), the basis for treating the notification as retrospectively cancelled failed. Revision, reassessment and rectification proceedings founded on that premise, together with the consequential notices and orders, were unsustainable and liable to be quashed. en-us Tue, 16 Feb 1982 00:00:00 +0530 Tue, 23 Jul 2013 18:01:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153467 An exemption notification dated 10 September 1970 was treated as falling under section 8A(1)(b) of the Karnataka Sales Tax Act, not section 8A(1)(a). Because section 8A(3A) applied only to notifications issued under section 8A(1)(a), the basis for treating the notification as retrospectively cancelled failed. Revision, reassessment and rectification proceedings founded on that premise, together with the consequential notices and orders, were unsustainable and liable to be quashed. Case-Laws VAT and Sales Tax Tue, 16 Feb 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153467