https://www.taxtmi.com/caselaws?id=162211 An exemption notification issued under the Karnataka Sales Tax Act was treated as capable of extending to turnover tax under section 6-B because section 8-A was read as covering taxes leviable under the Act as a whole. The Court also held that copper sulphate continued to fall within the notification's expression "insecticide/pesticide" despite its later exclusion from the Second Schedule, because the notification had to be construed on its own terms and the later schedule amendment could not curtail its scope. On that basis, the revision orders were found unsustainable and the appellate orders restored. en-us Mon, 01 Jan 1996 00:00:00 +0530 Thu, 20 Feb 2014 17:56:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162211 An exemption notification issued under the Karnataka Sales Tax Act was treated as capable of extending to turnover tax under section 6-B because section 8-A was read as covering taxes leviable under the Act as a whole. The Court also held that copper sulphate continued to fall within the notification's expression "insecticide/pesticide" despite its later exclusion from the Second Schedule, because the notification had to be construed on its own terms and the later schedule amendment could not curtail its scope. On that basis, the revision orders were found unsustainable and the appellate orders restored. Case-Laws VAT and Sales Tax Mon, 01 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162211