https://www.taxtmi.com/caselaws?id=156107 Entry 6-A of the Fifth Schedule to the Karnataka Sales Tax Act, 1957 was construed to cover "fish" in general terms, without distinction between dry fish and fresh fish or between edible and non-edible fish. Administrative circulars could not narrow that statutory exemption by limiting it to fish sold for edible purposes, because implementation instructions cannot rewrite the exemption granted by the legislature. On that plain meaning, dry fish remained exempt, the proposed levy under section 5(1) on sale turnover and section 6 on purchase turnover was unsustainable, and the impugned tax notices were quashed. en-us Fri, 10 Nov 1989 00:00:00 +0530 Fri, 13 Sep 2013 16:26:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156107 Entry 6-A of the Fifth Schedule to the Karnataka Sales Tax Act, 1957 was construed to cover "fish" in general terms, without distinction between dry fish and fresh fish or between edible and non-edible fish. Administrative circulars could not narrow that statutory exemption by limiting it to fish sold for edible purposes, because implementation instructions cannot rewrite the exemption granted by the legislature. On that plain meaning, dry fish remained exempt, the proposed levy under section 5(1) on sale turnover and section 6 on purchase turnover was unsustainable, and the impugned tax notices were quashed. Case-Laws VAT and Sales Tax Fri, 10 Nov 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156107