https://www.taxtmi.com/caselaws?id=165323 A notification exempting tax on diesel sold to fishermen under section 5 of the Karnataka Sales Tax Act, 1957 was held to extend to cess under section 6D as well. Section 6D imposed cess only in addition to tax payable under the charging provisions, so the cess was dependent on an existing tax liability and was not an independent levy in this context. Although exemption notifications are construed strictly, the wording of section 6D and the object of the notification showed that exemption from the basic tax necessarily carried exemption from the related cess. The cess could not be sustained once the section 5 tax stood exempted. en-us Thu, 29 Jul 2010 00:00:00 +0530 Tue, 30 Sep 2014 09:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165323 A notification exempting tax on diesel sold to fishermen under section 5 of the Karnataka Sales Tax Act, 1957 was held to extend to cess under section 6D as well. Section 6D imposed cess only in addition to tax payable under the charging provisions, so the cess was dependent on an existing tax liability and was not an independent levy in this context. Although exemption notifications are construed strictly, the wording of section 6D and the object of the notification showed that exemption from the basic tax necessarily carried exemption from the related cess. The cess could not be sustained once the section 5 tax stood exempted. Case-Laws VAT and Sales Tax Thu, 29 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165323