https://www.taxtmi.com/caselaws?id=163462 An explanatory amendment to an exemption notification was treated as clarificatory where it only prescribed the method of computing the tax relief and did not withdraw or reduce the substantive exemption available to an existing industrial unit. The court noted that the earlier exemption scheme under the Karnataka Sales Tax Act extended relief to units undertaking expansion, diversification or modernisation, and that the later notification merely substituted the explanatory clause to remove uncertainty in quantification. Because no accrued benefit or vested right was taken away, the challenge to the later notification failed and the State's appeal succeeded. en-us Mon, 31 May 2004 00:00:00 +0530 Thu, 03 Apr 2014 10:27:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163462 An explanatory amendment to an exemption notification was treated as clarificatory where it only prescribed the method of computing the tax relief and did not withdraw or reduce the substantive exemption available to an existing industrial unit. The court noted that the earlier exemption scheme under the Karnataka Sales Tax Act extended relief to units undertaking expansion, diversification or modernisation, and that the later notification merely substituted the explanatory clause to remove uncertainty in quantification. Because no accrued benefit or vested right was taken away, the challenge to the later notification failed and the State's appeal succeeded. Case-Laws VAT and Sales Tax Mon, 31 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163462