https://www.taxtmi.com/caselaws?id=156430 Exemption from tax under the Karnataka Sales Tax Act applied only if the manufacturer proved that purchased gold or silver articles were used in making goods sold by him and that tax had been paid on the manufactured articles. Because the assessment excluded purchase turnover without examining those statutory conditions or giving reasons, revisional interference was justified to prevent revenue loss, and the show-cause notice was held valid. The pendency of another writ petition on a similar issue did not prevent the Court from deciding the matter before it, so no procedural bar arose. The challenge therefore failed. en-us Mon, 26 Feb 1990 00:00:00 +0530 Thu, 19 Sep 2013 15:51:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156430 Exemption from tax under the Karnataka Sales Tax Act applied only if the manufacturer proved that purchased gold or silver articles were used in making goods sold by him and that tax had been paid on the manufactured articles. Because the assessment excluded purchase turnover without examining those statutory conditions or giving reasons, revisional interference was justified to prevent revenue loss, and the show-cause notice was held valid. The pendency of another writ petition on a similar issue did not prevent the Court from deciding the matter before it, so no procedural bar arose. The challenge therefore failed. Case-Laws VAT and Sales Tax Mon, 26 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156430