https://www.taxtmi.com/caselaws?id=159714 Exemption under section 8-A of the Karnataka Sales Tax Act, 1957 removed the assessee from the charging provision prospectively from the date it became effective. The fact that composition under section 17(6)(i) operated on a yearly basis did not preserve liability for the exempt period, because tax liability continued only while the charging provision applied. The assessment for the period after the exemption was therefore unsustainable, and the order was quashed in the assessee's favour. The matter was remitted for fresh assessment consistent with the principle that an effective exemption extinguishes tax liability from that date, even where the dealer is under an annual composition scheme. en-us Mon, 15 Mar 1999 00:00:00 +0530 Fri, 29 Nov 2013 18:14:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159714 Exemption under section 8-A of the Karnataka Sales Tax Act, 1957 removed the assessee from the charging provision prospectively from the date it became effective. The fact that composition under section 17(6)(i) operated on a yearly basis did not preserve liability for the exempt period, because tax liability continued only while the charging provision applied. The assessment for the period after the exemption was therefore unsustainable, and the order was quashed in the assessee's favour. The matter was remitted for fresh assessment consistent with the principle that an effective exemption extinguishes tax liability from that date, even where the dealer is under an annual composition scheme. Case-Laws VAT and Sales Tax Mon, 15 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159714