https://www.taxtmi.com/caselaws?id=153681 Section 8-A(3A) of the Karnataka Sales Tax Act applies only to exemption notifications issued under section 8-A(1)(a). The article explains that the exempting notification on purchase turnover in old gold and silver articles was not one issued under that provision, so the deeming cancellation mechanism could not operate on it. As a result, revisional notices premised on loss of exemption were unsustainable to that extent, and the challenge to taxation on the footing that the exemption had ceased could not be maintained. 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 Section 8-A(3A) of the Karnataka Sales Tax Act applies only to exemption notifications issued under section 8-A(1)(a). The article explains that the exempting notification on purchase turnover in old gold and silver articles was not one issued under that provision, so the deeming cancellation mechanism could not operate on it. As a result, revisional notices premised on loss of exemption were unsustainable to that extent, and the challenge to taxation on the footing that the exemption had ceased could not be maintained. Case-Laws VAT and Sales Tax Thu, 11 Mar 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153681