https://www.taxtmi.com/caselaws?id=158059 A notification granting relief to hoteliers and restaurateurs operated as a composite measure, identifying the class of dealers and prescribing a reduced tax rate under the Karnataka Sales Tax Act, 1957. When the Legislature amended the Act and increased the tax rate, the reduced rate in the notification could not continue unless the notification was severable so that the unaffected part could survive independently. The class-based relief and the reduced rate were not treated as severable. The notification therefore ceased to operate after the amendment, and the turnover became liable to tax at 5 per cent. en-us Fri, 23 Dec 1994 00:00:00 +0530 Tue, 15 Oct 2013 17:54:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158059 A notification granting relief to hoteliers and restaurateurs operated as a composite measure, identifying the class of dealers and prescribing a reduced tax rate under the Karnataka Sales Tax Act, 1957. When the Legislature amended the Act and increased the tax rate, the reduced rate in the notification could not continue unless the notification was severable so that the unaffected part could survive independently. The class-based relief and the reduced rate were not treated as severable. The notification therefore ceased to operate after the amendment, and the turnover became liable to tax at 5 per cent. Case-Laws VAT and Sales Tax Fri, 23 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158059