https://www.taxtmi.com/caselaws?id=154804 Explanation VI to Schedule II of the Karnataka Sales Tax Act was treated as an exemption provision relieving cashew kernel from tax where tax had already been levied on cashew under the Act. The phrase "tax levied" was construed broadly to include tax under both the purchase tax and sales tax provisions, not merely sales tax alone. On that interpretation, once tax had been paid on cashew, the kernel pressed out of it was not liable to further tax at the sale point. The assessee's sale of cashew kernels was therefore not liable to sales tax under the Act, and the revision failed. en-us Wed, 25 Sep 1985 00:00:00 +0530 Tue, 27 Aug 2013 15:09:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154804 Explanation VI to Schedule II of the Karnataka Sales Tax Act was treated as an exemption provision relieving cashew kernel from tax where tax had already been levied on cashew under the Act. The phrase "tax levied" was construed broadly to include tax under both the purchase tax and sales tax provisions, not merely sales tax alone. On that interpretation, once tax had been paid on cashew, the kernel pressed out of it was not liable to further tax at the sale point. The assessee's sale of cashew kernels was therefore not liable to sales tax under the Act, and the revision failed. Case-Laws VAT and Sales Tax Wed, 25 Sep 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154804