https://www.taxtmi.com/caselaws?id=160211 The Karnataka High Court commentary explains that an exemption notification under section 8(5) of the Central Sales Tax Act, reducing tax on agarbathi sales, could not be denied for sales of raw agarbathis where the taxing statute and the Department had treated raw agarbathis and agarbathis on the same footing for levy purposes. It further notes that a prior division bench ruling on purchase tax under section 6 addressed manufacture into a different commercial commodity and did not control the exemption question. On that reasoning, demand notices seeking differential tax on raw agarbathis were unsustainable and liable to be quashed. en-us Tue, 09 Jan 1996 00:00:00 +0530 Wed, 11 Dec 2013 17:32:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160211 The Karnataka High Court commentary explains that an exemption notification under section 8(5) of the Central Sales Tax Act, reducing tax on agarbathi sales, could not be denied for sales of raw agarbathis where the taxing statute and the Department had treated raw agarbathis and agarbathis on the same footing for levy purposes. It further notes that a prior division bench ruling on purchase tax under section 6 addressed manufacture into a different commercial commodity and did not control the exemption question. On that reasoning, demand notices seeking differential tax on raw agarbathis were unsustainable and liable to be quashed. Case-Laws VAT and Sales Tax Tue, 09 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160211