https://www.taxtmi.com/caselaws?id=225149 A valid exemption notification expressly excluding tax on purchase of paddy prevented purchase tax from being levied on paddy bought for processing and sale of rice. The Tribunal's deletion of the addition was sustained because the Revenue's reliance on a Supreme Court precedent was found distinguishable and not applicable to the State trade tax regime. The Court also followed its prior common decision in identical matters, confirming that the exemption notification governed the assessment outcome and that the revision failed. en-us Tue, 22 Jan 2013 00:00:00 +0530 Mon, 04 Mar 2013 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=225149 A valid exemption notification expressly excluding tax on purchase of paddy prevented purchase tax from being levied on paddy bought for processing and sale of rice. The Tribunal's deletion of the addition was sustained because the Revenue's reliance on a Supreme Court precedent was found distinguishable and not applicable to the State trade tax regime. The Court also followed its prior common decision in identical matters, confirming that the exemption notification governed the assessment outcome and that the revision failed. Case-Laws VAT and Sales Tax Tue, 22 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=225149