https://www.taxtmi.com/caselaws?id=158532 An exemption notification issued under section 8-A of the Karnataka Sales Tax Act was confined to tax payable under section 5 on specified goods and did not extend to turnover tax under section 6-B. The court applied strict construction of exemption provisions and held that the narrower phrase "tax payable under section 5" could not be enlarged by implication to cover another levy under the Act. Earlier authorities using broader wording such as "tax under the Act" were distinguished. The assessment levying turnover tax under section 6-B was therefore upheld. en-us Thu, 24 Aug 1995 00:00:00 +0530 Wed, 30 Oct 2013 15:51:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158532 An exemption notification issued under section 8-A of the Karnataka Sales Tax Act was confined to tax payable under section 5 on specified goods and did not extend to turnover tax under section 6-B. The court applied strict construction of exemption provisions and held that the narrower phrase "tax payable under section 5" could not be enlarged by implication to cover another levy under the Act. Earlier authorities using broader wording such as "tax under the Act" were distinguished. The assessment levying turnover tax under section 6-B was therefore upheld. Case-Laws VAT and Sales Tax Thu, 24 Aug 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158532