https://www.taxtmi.com/caselaws?id=164558 A Government order issued under a textile policy could not substitute a statutory exemption under the Karnataka Sales Tax Act, 1957 for purchase tax on cotton purchases. The Court applied its earlier principle that tax exemption must flow from the Act itself and cannot be created by executive order, even where the order is linked to a State policy. On that basis, the dealer's claim to exemption for cotton used in the spinning mill was rejected, and the appeal failed. en-us Thu, 06 Aug 2009 00:00:00 +0530 Fri, 25 Apr 2014 18:51:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164558 A Government order issued under a textile policy could not substitute a statutory exemption under the Karnataka Sales Tax Act, 1957 for purchase tax on cotton purchases. The Court applied its earlier principle that tax exemption must flow from the Act itself and cannot be created by executive order, even where the order is linked to a State policy. On that basis, the dealer's claim to exemption for cotton used in the spinning mill was rejected, and the appeal failed. Case-Laws VAT and Sales Tax Thu, 06 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164558