https://www.taxtmi.com/caselaws?id=162144 A tax concession notification under the Kerala General Sales Tax Act operated on the nature of the purchaser and the transaction, and the benefit could not be denied by reading in an additional condition not found in the notification. Under S.R.O. No. 1728/93, sales to Government departments qualified for the reduced rate on production of the prescribed certificate, and the authorities were required to issue the necessary forms accordingly. The amounts retained under the contracts were also available for recovery and adjustment of the tax component through the assessing authority, rather than by leaving the tax unpaid. en-us Fri, 25 Oct 2002 00:00:00 +0530 Wed, 19 Feb 2014 16:39:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162144 A tax concession notification under the Kerala General Sales Tax Act operated on the nature of the purchaser and the transaction, and the benefit could not be denied by reading in an additional condition not found in the notification. Under S.R.O. No. 1728/93, sales to Government departments qualified for the reduced rate on production of the prescribed certificate, and the authorities were required to issue the necessary forms accordingly. The amounts retained under the contracts were also available for recovery and adjustment of the tax component through the assessing authority, rather than by leaving the tax unpaid. Case-Laws VAT and Sales Tax Fri, 25 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162144