https://www.taxtmi.com/caselaws?id=161754 Clause (iii) of the second exemption notification was upheld because it was read with the industrial policy and the first notification as a supplemental condition: if an exempt unit collected or purported to collect tax, exemption ceased for that period and deferment applied for the balance eligible period. By contrast, provisional assessment under section 28(6) of the Karnataka Sales Tax Act could be used only where the statutory jurisdictional facts existed, such as non-disclosure of turnover or a claim of exemption on taxable turnover. On the admitted facts, those preconditions were absent, so the authority acted beyond jurisdiction and the impugned assessments and demands were quashed. en-us Fri, 12 Dec 2003 00:00:00 +0530 Wed, 05 Feb 2014 17:05:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161754 Clause (iii) of the second exemption notification was upheld because it was read with the industrial policy and the first notification as a supplemental condition: if an exempt unit collected or purported to collect tax, exemption ceased for that period and deferment applied for the balance eligible period. By contrast, provisional assessment under section 28(6) of the Karnataka Sales Tax Act could be used only where the statutory jurisdictional facts existed, such as non-disclosure of turnover or a claim of exemption on taxable turnover. On the admitted facts, those preconditions were absent, so the authority acted beyond jurisdiction and the impugned assessments and demands were quashed. Case-Laws VAT and Sales Tax Fri, 12 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161754