https://www.taxtmi.com/caselaws?id=153681 The deeming cancellation provision in section 8-A(3A) of the Karnataka Sales Tax Act applies only to exemption notifications issued under section 8-A(1)(a). An exemption for purchase turnover in old gold and silver articles did not fall within that statutory category; therefore, a subsequent tax-rate modification did not cancel it by operation of section 8-A(3A). Revisional notices premised on the exemption having ceased could not sustain taxation of that purchase turnover on this basis. The principle confines a deeming provision strictly to the notifications expressly covered by its statutory terms. en-us Thu, 11 Mar 1982 00:00:00 +0530 Fri, 26 Jul 2013 18:52:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153681 The deeming cancellation provision in section 8-A(3A) of the Karnataka Sales Tax Act applies only to exemption notifications issued under section 8-A(1)(a). An exemption for purchase turnover in old gold and silver articles did not fall within that statutory category; therefore, a subsequent tax-rate modification did not cancel it by operation of section 8-A(3A). Revisional notices premised on the exemption having ceased could not sustain taxation of that purchase turnover on this basis. The principle confines a deeming provision strictly to the notifications expressly covered by its statutory terms. Case-Laws VAT and Sales Tax Thu, 11 Mar 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153681