https://www.taxtmi.com/caselaws?id=157508 A concessionary Government Order reducing sales tax on finished rubber goods to 3% was treated as a notification under section 10 of the Kerala General Sales Tax Act, 1963 because it was issued within the Government's statutory power and was intended to operate as a tax concession. The assessing authority had no basis to insist on tax at 10% for the relevant period in the absence of any counter-affidavit disputing the petitioner's stand. Later assessment proceedings could still consider the notification, but any demand inconsistent with the concession could not be sustained. en-us Tue, 08 Feb 1994 00:00:00 +0530 Mon, 07 Oct 2013 14:38:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157508 A concessionary Government Order reducing sales tax on finished rubber goods to 3% was treated as a notification under section 10 of the Kerala General Sales Tax Act, 1963 because it was issued within the Government's statutory power and was intended to operate as a tax concession. The assessing authority had no basis to insist on tax at 10% for the relevant period in the absence of any counter-affidavit disputing the petitioner's stand. Later assessment proceedings could still consider the notification, but any demand inconsistent with the concession could not be sustained. Case-Laws VAT and Sales Tax Tue, 08 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157508