https://www.taxtmi.com/caselaws?id=162613 A delegated exemption notification under the Karnataka Sales Tax Act was held to align with the 1993-98 industrial policy because the policy's references to "sales tax exemption" and "sales tax deferral" were confined to tax on sales turnover. The policy did not extend to distinct levies under the Act such as purchase tax, and the statutory definition of "tax" could not broaden that policy language. The notification exempting tax on goods manufactured and sold by a new industrial unit therefore implemented, rather than contradicted, the policy, and exemption from purchase tax on raw materials purchased from unregistered dealers was not available. en-us Thu, 29 Sep 2005 00:00:00 +0530 Tue, 11 Mar 2014 15:32:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162613 A delegated exemption notification under the Karnataka Sales Tax Act was held to align with the 1993-98 industrial policy because the policy's references to "sales tax exemption" and "sales tax deferral" were confined to tax on sales turnover. The policy did not extend to distinct levies under the Act such as purchase tax, and the statutory definition of "tax" could not broaden that policy language. The notification exempting tax on goods manufactured and sold by a new industrial unit therefore implemented, rather than contradicted, the policy, and exemption from purchase tax on raw materials purchased from unregistered dealers was not available. Case-Laws VAT and Sales Tax Thu, 29 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162613