https://www.taxtmi.com/caselaws?id=163521 The Karnataka Sales Tax Act, 1957 confined the clarification and advance ruling power of the State authority to matters arising under that Act, namely the rate of tax or the exigibility of a transaction, and did not extend to liability or concessions under the Central Sales Tax Act, 1956. Section 9(2) of the Central Sales Tax Act, 1956 only treated State sales tax as corresponding authorities for assessment, reassessment, collection and enforcement, and did not confer power to issue advance rulings or clarifications. The impugned order was therefore without jurisdiction and was set aside. en-us Wed, 10 Mar 2004 00:00:00 +0530 Thu, 03 Apr 2014 18:01:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163521 The Karnataka Sales Tax Act, 1957 confined the clarification and advance ruling power of the State authority to matters arising under that Act, namely the rate of tax or the exigibility of a transaction, and did not extend to liability or concessions under the Central Sales Tax Act, 1956. Section 9(2) of the Central Sales Tax Act, 1956 only treated State sales tax as corresponding authorities for assessment, reassessment, collection and enforcement, and did not confer power to issue advance rulings or clarifications. The impugned order was therefore without jurisdiction and was set aside. Case-Laws VAT and Sales Tax Wed, 10 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163521