https://www.taxtmi.com/caselaws?id=160125 The 1976 exemption notification could not be combined with the 1987 incentive scheme to avoid purchase tax on whole pulses used as raw material. The exemption notification remained subject to its condition that tax be paid at the full rate on separated pulses, while the later scheme preserved only concessional benefits under the Rajasthan Sales Tax Act, 1954 and did not create a full exemption from those conditions. The assessee therefore remained liable to purchase tax on the purchase turnover under section 5C, and the consequential interest on the additional demand was also upheld. en-us Mon, 17 Jan 2000 00:00:00 +0530 Tue, 10 Dec 2013 15:04:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160125 The 1976 exemption notification could not be combined with the 1987 incentive scheme to avoid purchase tax on whole pulses used as raw material. The exemption notification remained subject to its condition that tax be paid at the full rate on separated pulses, while the later scheme preserved only concessional benefits under the Rajasthan Sales Tax Act, 1954 and did not create a full exemption from those conditions. The assessee therefore remained liable to purchase tax on the purchase turnover under section 5C, and the consequential interest on the additional demand was also upheld. Case-Laws VAT and Sales Tax Mon, 17 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160125