https://www.taxtmi.com/caselaws?id=161159 The court clarified that the Notifications under the Karnataka Sales Tax Act and Central Sales Tax Act should be interpreted independently for tax exemption calculation. It held that the Notification dated June 19, 1991, focused on the amount invested for exemption without limiting based on additional capacity, unlike the September 27, 1990 Notification. The court emphasized that restrictions from one Notification should not be imposed on another. Consequently, the court quashed the order and upheld the petitioner's challenge on tax exemption calculation, providing clarity on the distinct criteria for tax exemptions under the specific Notifications. en-us Wed, 15 Jul 1998 00:00:00 +0530 Tue, 07 Jan 2014 18:36:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161159 The court clarified that the Notifications under the Karnataka Sales Tax Act and Central Sales Tax Act should be interpreted independently for tax exemption calculation. It held that the Notification dated June 19, 1991, focused on the amount invested for exemption without limiting based on additional capacity, unlike the September 27, 1990 Notification. The court emphasized that restrictions from one Notification should not be imposed on another. Consequently, the court quashed the order and upheld the petitioner's challenge on tax exemption calculation, providing clarity on the distinct criteria for tax exemptions under the specific Notifications. Case-Laws VAT and Sales Tax Wed, 15 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161159