https://www.taxtmi.com/caselaws?id=163238 Plywood sales were held outside the industrial exemption scheme because the amending notification placed plywood in the negative list under the Kerala General Sales Tax Act, 1963. A District Level Committee could not grant exemption contrary to that notification, and any such order was without statutory authority, beyond jurisdiction, and void. The assessee therefore could not rely on the mistaken grant of exemption to resist tax assessment. The governing principle stated is that a concessionary tax exemption issued in direct conflict with the applicable notification and negative list cannot bind the assessing authority. en-us Tue, 18 Dec 2007 00:00:00 +0530 Wed, 17 Dec 2014 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163238 Plywood sales were held outside the industrial exemption scheme because the amending notification placed plywood in the negative list under the Kerala General Sales Tax Act, 1963. A District Level Committee could not grant exemption contrary to that notification, and any such order was without statutory authority, beyond jurisdiction, and void. The assessee therefore could not rely on the mistaken grant of exemption to resist tax assessment. The governing principle stated is that a concessionary tax exemption issued in direct conflict with the applicable notification and negative list cannot bind the assessing authority. Case-Laws VAT and Sales Tax Tue, 18 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163238