https://www.taxtmi.com/caselaws?id=161612 A statutory sales tax exemption granted under section 10 of the Kerala General Sales Tax Act, 1963 could not be curtailed by a later departmental notification or clarificatory letter issued outside the taxing statute. The exemption notification operated on its own terms, and any alteration to that scheme had to be made only in the manner authorised by the statute. The later executive materials, which did not refer to the statutory sales tax notification, could not override or amend the statutory exemption. On the stated facts, the unit was also registered before the cut-off date in the later notification, and the negative-list conditions were not shown to co-exist. en-us Fri, 22 Aug 2003 00:00:00 +0530 Sat, 01 Feb 2014 17:19:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161612 A statutory sales tax exemption granted under section 10 of the Kerala General Sales Tax Act, 1963 could not be curtailed by a later departmental notification or clarificatory letter issued outside the taxing statute. The exemption notification operated on its own terms, and any alteration to that scheme had to be made only in the manner authorised by the statute. The later executive materials, which did not refer to the statutory sales tax notification, could not override or amend the statutory exemption. On the stated facts, the unit was also registered before the cut-off date in the later notification, and the negative-list conditions were not shown to co-exist. Case-Laws VAT and Sales Tax Fri, 22 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161612