https://www.taxtmi.com/caselaws?id=158233 The High Court clarified that the exemption for footwear under Rs. 30 per pair in the Karnataka Sales Tax Act was a general exemption, not subject to specific conditions. Relying on precedent, the Court held that goods totally exempted without conditions fall under general exemptions. As the footwear exemption was based on cost categories, it was considered general. The Court overturned the single Judge's decision, setting aside the assessment and ordering a refund to the appellant for taxes paid on footwear below Rs. 30 per pair under the Central Sales Tax Act. The circular by the Commissioner was invalidated. en-us Tue, 02 Jan 1996 00:00:00 +0530 Fri, 18 Oct 2013 15:02:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158233 The High Court clarified that the exemption for footwear under Rs. 30 per pair in the Karnataka Sales Tax Act was a general exemption, not subject to specific conditions. Relying on precedent, the Court held that goods totally exempted without conditions fall under general exemptions. As the footwear exemption was based on cost categories, it was considered general. The Court overturned the single Judge's decision, setting aside the assessment and ordering a refund to the appellant for taxes paid on footwear below Rs. 30 per pair under the Central Sales Tax Act. The circular by the Commissioner was invalidated. Case-Laws VAT and Sales Tax Tue, 02 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158233