https://www.taxtmi.com/caselaws?id=164536 An eligible small-scale industrial unit holding an exemption certificate under S.R.O. No. 1729/1993 was treated as entitled to exemption from additional sales tax under section 5D of the Kerala General Sales Tax Act. The exemption notification covered tax on the sales turnover of goods manufactured and sold by eligible units, and its scheme was read as extending to turnover-based imposts such as surcharge and additional sales tax. The later introduction of section 5D did not place that levy outside the existing exemption certificate, so the exempted amount had to be adjusted against the certified tax exemption limit. en-us Tue, 04 Aug 2009 00:00:00 +0530 Fri, 25 Apr 2014 16:28:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164536 An eligible small-scale industrial unit holding an exemption certificate under S.R.O. No. 1729/1993 was treated as entitled to exemption from additional sales tax under section 5D of the Kerala General Sales Tax Act. The exemption notification covered tax on the sales turnover of goods manufactured and sold by eligible units, and its scheme was read as extending to turnover-based imposts such as surcharge and additional sales tax. The later introduction of section 5D did not place that levy outside the existing exemption certificate, so the exempted amount had to be adjusted against the certified tax exemption limit. Case-Laws VAT and Sales Tax Tue, 04 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164536