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    <title>2005 (10) TMI 521 - KARNATAKA HIGH COURT</title>
    <link>https://www.taxtmi.com/caselaws?id=162757</link>
    <description>An exemption notification issued under section 8-A of the Karnataka Sales Tax Act, 1957 applied only within that Act and only to the items and period specified in the notification. A dealer has no vested right to claim tax exemption, and relief granted under one taxing statute cannot be read as automatically extending to liability under the Central Sales Tax Act, 1956. Any effect of the State exemption on Central Sales Tax liability would have to be examined separately and could not be decided in the writ petitions. The notification therefore did not entitle the petitioners to exemption from Central Sales Tax.</description>
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    <pubDate>Fri, 21 Oct 2005 00:00:00 +0530</pubDate>
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      <title>2005 (10) TMI 521 - KARNATAKA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=162757</link>
      <description>An exemption notification issued under section 8-A of the Karnataka Sales Tax Act, 1957 applied only within that Act and only to the items and period specified in the notification. A dealer has no vested right to claim tax exemption, and relief granted under one taxing statute cannot be read as automatically extending to liability under the Central Sales Tax Act, 1956. Any effect of the State exemption on Central Sales Tax liability would have to be examined separately and could not be decided in the writ petitions. The notification therefore did not entitle the petitioners to exemption from Central Sales Tax.</description>
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      <pubDate>Fri, 21 Oct 2005 00:00:00 +0530</pubDate>
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