https://www.taxtmi.com/caselaws?id=156807 Low priced pens were held taxable under the Karnataka Sales Tax Act, 1957 because section 5(1) operates as the charging provision unless goods are expressly brought within a special exemption or taxing schedule. The Court held that the Second Schedule entry for pens costing Rs. 10 and above did not imply an exemption for pens below that value, and no legislative omission could be supplied by interpretation. Exemption under sections 8 or 8-A had to be express, and the later section 8-A notification operated only prospectively. The assessment on turnover of low priced pens was therefore sustained. en-us Fri, 23 Aug 1991 00:00:00 +0530 Wed, 25 Sep 2013 12:13:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156807 Low priced pens were held taxable under the Karnataka Sales Tax Act, 1957 because section 5(1) operates as the charging provision unless goods are expressly brought within a special exemption or taxing schedule. The Court held that the Second Schedule entry for pens costing Rs. 10 and above did not imply an exemption for pens below that value, and no legislative omission could be supplied by interpretation. Exemption under sections 8 or 8-A had to be express, and the later section 8-A notification operated only prospectively. The assessment on turnover of low priced pens was therefore sustained. Case-Laws VAT and Sales Tax Fri, 23 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156807