https://www.taxtmi.com/caselaws?id=154023 Rule 25A validly supplied the conditions for the sales tax exemption under entry 28 of the Fifth Schedule to the Karnataka Sales Tax Act, because the Act made the exemption subject to the prescribed conditions and limitations. The amended rule confined the concession to village industries operating outside city or municipal limits, and the petitioners admitted that their oil industry operated within the municipal limits of Gadag-Betegeri. The amendment did not prohibit their trade; it only withdrew the earlier exemption and exposed their turnover to tax. The challenge to the amendment itself failed, so the impugned notices were not without authority of law. en-us Thu, 24 Jun 1982 00:00:00 +0530 Sat, 03 Aug 2013 18:12:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154023 Rule 25A validly supplied the conditions for the sales tax exemption under entry 28 of the Fifth Schedule to the Karnataka Sales Tax Act, because the Act made the exemption subject to the prescribed conditions and limitations. The amended rule confined the concession to village industries operating outside city or municipal limits, and the petitioners admitted that their oil industry operated within the municipal limits of Gadag-Betegeri. The amendment did not prohibit their trade; it only withdrew the earlier exemption and exposed their turnover to tax. The challenge to the amendment itself failed, so the impugned notices were not without authority of law. Case-Laws VAT and Sales Tax Thu, 24 Jun 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154023