https://www.taxtmi.com/caselaws?id=154105 Section 14(2A) of the Bombay Sales Tax Act, 1959 required purchase tax on Schedule E goods to be computed at the aggregate of the rates in columns 3 and 4. A notification under section 41(1) exempting general sales tax did not alter that statutory rate, reduce the purchase-tax levy, or treat column 4 as nil. The power to reduce tax rate lay under section 17, and no such notification was shown. The plain wording of section 14(2A) therefore controlled computation, and the exemption notification could not be used to rewrite the Schedule. en-us Fri, 27 Apr 1984 00:00:00 +0530 Wed, 07 Aug 2013 17:22:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154105 Section 14(2A) of the Bombay Sales Tax Act, 1959 required purchase tax on Schedule E goods to be computed at the aggregate of the rates in columns 3 and 4. A notification under section 41(1) exempting general sales tax did not alter that statutory rate, reduce the purchase-tax levy, or treat column 4 as nil. The power to reduce tax rate lay under section 17, and no such notification was shown. The plain wording of section 14(2A) therefore controlled computation, and the exemption notification could not be used to rewrite the Schedule. Case-Laws VAT and Sales Tax Fri, 27 Apr 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154105