https://www.taxtmi.com/caselaws?id=159107 An exemption notification under the Karnataka Entry Tax law was confined to new industrial units for entry tax relief on raw materials, component parts, inputs and machinery. Procedural adoption of the sales tax exemption notification did not expand that class of eligible units, because the sales tax notification separately extended benefits to existing units undertaking expansion, diversification or modernisation. Since the claimant was an existing industrial unit and not a new unit, the text of the entry tax notification did not support exemption, and the claim was held not maintainable. en-us Wed, 11 Mar 1998 00:00:00 +0530 Fri, 15 Nov 2013 16:45:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159107 An exemption notification under the Karnataka Entry Tax law was confined to new industrial units for entry tax relief on raw materials, component parts, inputs and machinery. Procedural adoption of the sales tax exemption notification did not expand that class of eligible units, because the sales tax notification separately extended benefits to existing units undertaking expansion, diversification or modernisation. Since the claimant was an existing industrial unit and not a new unit, the text of the entry tax notification did not support exemption, and the claim was held not maintainable. Case-Laws VAT and Sales Tax Wed, 11 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159107