https://www.taxtmi.com/caselaws?id=164069 A retrospective exemption notification under Section 4(2) of the Rajasthan Sales Tax Act, 1954 can override purchase tax liability according to its plain terms. The notification dated 07.03.1994 exempted specified purchases made up to 31.03.1995 by registered dealers liable under Section 5-A, subject to sale in inter-State trade or commerce and payment to the State of any tax charged or collected. It did not exclude purchases made under Form ST-17, and the prior notification dated 01.12.1986 did not defeat the later exemption. On that basis, purchase tax was stated to be not leviable where no tax had been charged or collected, and interest on such levy also could not stand. en-us Mon, 13 Oct 2008 00:00:00 +0530 Wed, 29 Nov 2023 16:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164069 A retrospective exemption notification under Section 4(2) of the Rajasthan Sales Tax Act, 1954 can override purchase tax liability according to its plain terms. The notification dated 07.03.1994 exempted specified purchases made up to 31.03.1995 by registered dealers liable under Section 5-A, subject to sale in inter-State trade or commerce and payment to the State of any tax charged or collected. It did not exclude purchases made under Form ST-17, and the prior notification dated 01.12.1986 did not defeat the later exemption. On that basis, purchase tax was stated to be not leviable where no tax had been charged or collected, and interest on such levy also could not stand. Case-Laws VAT and Sales Tax Mon, 13 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164069