https://www.taxtmi.com/caselaws?id=161226 A Gazette-published Government Order was accepted as a valid exemption notification for wheat bran because the Karnataka Sales Tax Act required no special form, and publication satisfied section 8-A(1). The later corrigendum was read as continuing the same exemption policy, which remained operative until cancelled under section 8-A(3); no cancellation notification was issued. The Court held that assessing authorities and the Commissioner could not dispute the State Government's competence to grant the exemption, and that beneficial tax exemptions must be construed liberally. The Second Schedule entry and departmental clarification did not impliedly withdraw the exemption, so wheat bran remained exempt from sales tax from 19 October 1991 and the impugned levies were quashed. en-us Wed, 26 Jul 1995 00:00:00 +0530 Thu, 09 Jan 2014 18:29:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161226 A Gazette-published Government Order was accepted as a valid exemption notification for wheat bran because the Karnataka Sales Tax Act required no special form, and publication satisfied section 8-A(1). The later corrigendum was read as continuing the same exemption policy, which remained operative until cancelled under section 8-A(3); no cancellation notification was issued. The Court held that assessing authorities and the Commissioner could not dispute the State Government's competence to grant the exemption, and that beneficial tax exemptions must be construed liberally. The Second Schedule entry and departmental clarification did not impliedly withdraw the exemption, so wheat bran remained exempt from sales tax from 19 October 1991 and the impugned levies were quashed. Case-Laws VAT and Sales Tax Wed, 26 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161226