https://www.taxtmi.com/caselaws?id=159111 Beer purchased and taxed before 1 April 1990 was not eligible for exemption on subsequent sale under section 5(1-A) of the Karnataka Sales Tax Act, 1957. The provision, as amended from that date, imposed multi-point tax on beer and allowed deduction only for turnover already taxed under section 5(1-A) at the immediately preceding point of sale. Its separate proviso granted only a limited exemption for a specified prior period, and that protection did not extend to goods already taxed before the commencement of section 5(1-A). The statutory language was clear, so the appellant's reliance on interpretive authorities failed and the exemption claim was rejected. en-us Thu, 16 Apr 1998 00:00:00 +0530 Fri, 15 Nov 2013 17:28:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159111 Beer purchased and taxed before 1 April 1990 was not eligible for exemption on subsequent sale under section 5(1-A) of the Karnataka Sales Tax Act, 1957. The provision, as amended from that date, imposed multi-point tax on beer and allowed deduction only for turnover already taxed under section 5(1-A) at the immediately preceding point of sale. Its separate proviso granted only a limited exemption for a specified prior period, and that protection did not extend to goods already taxed before the commencement of section 5(1-A). The statutory language was clear, so the appellant's reliance on interpretive authorities failed and the exemption claim was rejected. Case-Laws VAT and Sales Tax Thu, 16 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159111