https://www.taxtmi.com/caselaws?id=159214 A special tax concession under S.R.O. No. 643/81 for rubber sheets used to manufacture chappals continued to apply for the 1984-85 assessment year despite the later introduction of section 5(7) of the Kerala General Sales Tax Act, 1963. The later provision was treated as a general concession for industrial raw materials and packing materials, operating in a different field and showing no clear legislative intent to override the earlier special notification. The later supersession of S.R.O. No. 643/81 by S.R.O. No. 372/92 also supported that the earlier notification remained effective until then. Technical defects in the declaration form did not defeat entitlement where compliance was substantially achieved, and the concessional 4 per cent rate was available. en-us Tue, 11 Mar 1997 00:00:00 +0530 Mon, 18 Nov 2013 15:28:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159214 A special tax concession under S.R.O. No. 643/81 for rubber sheets used to manufacture chappals continued to apply for the 1984-85 assessment year despite the later introduction of section 5(7) of the Kerala General Sales Tax Act, 1963. The later provision was treated as a general concession for industrial raw materials and packing materials, operating in a different field and showing no clear legislative intent to override the earlier special notification. The later supersession of S.R.O. No. 643/81 by S.R.O. No. 372/92 also supported that the earlier notification remained effective until then. Technical defects in the declaration form did not defeat entitlement where compliance was substantially achieved, and the concessional 4 per cent rate was available. Case-Laws VAT and Sales Tax Tue, 11 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159214