https://www.taxtmi.com/caselaws?id=162601 The Karnataka High Court held that the Kara Samadhana Scheme could not be read to require a dealer to admit liability on part of the turnover, because that condition did not appear in the operative provisions and could not be added from the preamble. The Court also held that the Scheme applied only to taxes, interest and penalty involved in appeals pending on the stipulated date. Accordingly, waiver was unavailable for assessment years 1995-96 and 1996-97, when no appeal was pending, but was available for 1997-98 and 1998-99, where appeals were pending and the Scheme's conditions were otherwise met. en-us Wed, 02 Feb 2005 00:00:00 +0530 Mon, 10 Mar 2014 18:33:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162601 The Karnataka High Court held that the Kara Samadhana Scheme could not be read to require a dealer to admit liability on part of the turnover, because that condition did not appear in the operative provisions and could not be added from the preamble. The Court also held that the Scheme applied only to taxes, interest and penalty involved in appeals pending on the stipulated date. Accordingly, waiver was unavailable for assessment years 1995-96 and 1996-97, when no appeal was pending, but was available for 1997-98 and 1998-99, where appeals were pending and the Scheme's conditions were otherwise met. Case-Laws VAT and Sales Tax Wed, 02 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162601