https://www.taxtmi.com/caselaws?id=165433 The Karnataka High Court treated the May 15, 2007 notification on beedies and tobacco used in manufacture as clarificatory, not as a fresh exemption. It held that the State's long-standing policy of concessional treatment for unmanufactured tobacco and beedies, together with the brief omission from the Schedule, showed that the exemption was intended to operate from April 1, 2007. As a result, reassessment demands for the intervening period could not stand, and the reassessment, appellate, and tribunal orders were quashed. en-us Tue, 22 Jun 2010 00:00:00 +0530 Sat, 04 Oct 2014 20:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165433 The Karnataka High Court treated the May 15, 2007 notification on beedies and tobacco used in manufacture as clarificatory, not as a fresh exemption. It held that the State's long-standing policy of concessional treatment for unmanufactured tobacco and beedies, together with the brief omission from the Schedule, showed that the exemption was intended to operate from April 1, 2007. As a result, reassessment demands for the intervening period could not stand, and the reassessment, appellate, and tribunal orders were quashed. Case-Laws VAT and Sales Tax Tue, 22 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165433