https://www.taxtmi.com/caselaws?id=160777 S.R.O. No. 1003 of 1991 continued to apply to small-scale industrial units purchasing rubber for manufacture, because it granted exemption subject to specified conditions and was not expressly superseded by S.R.O. No. 372 of 1992. The later notification only provided a reduced tax rate for rubber used in making tyres, tubes and flaps and did not refer to or displace the earlier exemption. On that basis, the earlier notification remained operative and the assessee remained entitled to its benefit. en-us Mon, 20 Aug 2001 00:00:00 +0530 Tue, 24 Dec 2013 15:57:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160777 S.R.O. No. 1003 of 1991 continued to apply to small-scale industrial units purchasing rubber for manufacture, because it granted exemption subject to specified conditions and was not expressly superseded by S.R.O. No. 372 of 1992. The later notification only provided a reduced tax rate for rubber used in making tyres, tubes and flaps and did not refer to or displace the earlier exemption. On that basis, the earlier notification remained operative and the assessee remained entitled to its benefit. Case-Laws VAT and Sales Tax Mon, 20 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160777