https://www.taxtmi.com/caselaws?id=155939 Under section 8A of the Karnataka Sales Tax Act, a concessional notification for gold and silver articles issued under clause (a) stood automatically cancelled when the tax rate on those specified goods was amended with effect from 1 April 1982, so the enhanced 5 per cent rate applied for the relevant period. However, the levy had to be confined to turnover actually referable to 1 April 1982 to 12 August 1982, because the record showed the full assessed turnover was not attributable to that period. The challenge to the higher rate therefore failed, but the tax demand was reduced to the correct turnover basis. en-us Thu, 28 Jun 1990 00:00:00 +0530 Wed, 11 Sep 2013 12:02:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155939 Under section 8A of the Karnataka Sales Tax Act, a concessional notification for gold and silver articles issued under clause (a) stood automatically cancelled when the tax rate on those specified goods was amended with effect from 1 April 1982, so the enhanced 5 per cent rate applied for the relevant period. However, the levy had to be confined to turnover actually referable to 1 April 1982 to 12 August 1982, because the record showed the full assessed turnover was not attributable to that period. The challenge to the higher rate therefore failed, but the tax demand was reduced to the correct turnover basis. Case-Laws VAT and Sales Tax Thu, 28 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155939