https://www.taxtmi.com/caselaws?id=158412 Broom made of soonk was covered by the Schedule to the exemption notification issued under section 4(a) of the U.P. Sales Tax Act, 1948, so no sales tax was payable on that commodity from the notified date. Circulars and consequential notices demanding tax on the same goods were inconsistent with the exemption and could not override it. The demand was therefore untenable, and the circular and notices were quashed in favour of the assessee. en-us Wed, 22 Feb 1995 00:00:00 +0530 Mon, 28 Oct 2013 12:32:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158412 Broom made of soonk was covered by the Schedule to the exemption notification issued under section 4(a) of the U.P. Sales Tax Act, 1948, so no sales tax was payable on that commodity from the notified date. Circulars and consequential notices demanding tax on the same goods were inconsistent with the exemption and could not override it. The demand was therefore untenable, and the circular and notices were quashed in favour of the assessee. Case-Laws VAT and Sales Tax Wed, 22 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158412