https://www.taxtmi.com/caselaws?id=161957 A sales tax exemption notification under the Kerala General Sales Tax Act was construed to grant relief on the tax payable while expressly extending to surcharge under the Kerala Surcharge on Taxes Act. The court held that the assessing authority could first compute the sales tax and surcharge under the statutory scheme, then give effect to the exemption within the limits of the eligibility certificate and the cap on cumulative concession. The phrase "tax payable" was treated as the liability computed under the Act, not the net amount after exemption. Earlier notification-based authorities were distinguished as inapplicable on the wording of the notification in issue, and the adjustment of surcharge against the exemption was upheld. en-us Thu, 04 Sep 2003 00:00:00 +0530 Tue, 11 Feb 2014 18:48:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161957 A sales tax exemption notification under the Kerala General Sales Tax Act was construed to grant relief on the tax payable while expressly extending to surcharge under the Kerala Surcharge on Taxes Act. The court held that the assessing authority could first compute the sales tax and surcharge under the statutory scheme, then give effect to the exemption within the limits of the eligibility certificate and the cap on cumulative concession. The phrase "tax payable" was treated as the liability computed under the Act, not the net amount after exemption. Earlier notification-based authorities were distinguished as inapplicable on the wording of the notification in issue, and the adjustment of surcharge against the exemption was upheld. Case-Laws VAT and Sales Tax Thu, 04 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161957