https://www.taxtmi.com/caselaws?id=155697 The Karnataka Sales Tax Act exemption for student note-books was construed broadly to extend beyond sales tax and cover turnover tax under section 6-B. The term "tax" in section 2(1)(u) was read as wide enough to include tax leviable under the Act generally, and section 8-A was held to confer power to exempt or reduce tax on any item under the Act. The temporary explanation to section 8-A(3-A) did not curtail that power, and the second proviso to section 6-B(1) was treated as governing computation of turnover rather than excluding exemptions. On that construction, the clarification denying exemption from turnover tax was incorrect. en-us Mon, 17 Apr 1989 00:00:00 +0530 Fri, 06 Sep 2013 16:51:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155697 The Karnataka Sales Tax Act exemption for student note-books was construed broadly to extend beyond sales tax and cover turnover tax under section 6-B. The term "tax" in section 2(1)(u) was read as wide enough to include tax leviable under the Act generally, and section 8-A was held to confer power to exempt or reduce tax on any item under the Act. The temporary explanation to section 8-A(3-A) did not curtail that power, and the second proviso to section 6-B(1) was treated as governing computation of turnover rather than excluding exemptions. On that construction, the clarification denying exemption from turnover tax was incorrect. Case-Laws VAT and Sales Tax Mon, 17 Apr 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155697