https://www.taxtmi.com/caselaws?id=163211 Sales of motor scooters and accessories to defence personnel through the welfare corporation or air force canteen were treated as exempt from trade tax under the applicable notification scheme. The 31.03.1994 notification, read with the earlier 31.01.1985 notification and its schedule, showed that motor cycles, motor scooters and mopeds were not excluded from the exempted category for sales through the designated channel. The exemption therefore arose from the notification terms themselves, and not from administrative practice. Prior appellate reliance on past practice did not change the legal position, and the trade tax exemption was upheld. en-us Tue, 21 Aug 2007 00:00:00 +0530 Tue, 25 Mar 2014 16:30:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163211 Sales of motor scooters and accessories to defence personnel through the welfare corporation or air force canteen were treated as exempt from trade tax under the applicable notification scheme. The 31.03.1994 notification, read with the earlier 31.01.1985 notification and its schedule, showed that motor cycles, motor scooters and mopeds were not excluded from the exempted category for sales through the designated channel. The exemption therefore arose from the notification terms themselves, and not from administrative practice. Prior appellate reliance on past practice did not change the legal position, and the trade tax exemption was upheld. Case-Laws VAT and Sales Tax Tue, 21 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163211