https://www.taxtmi.com/caselaws?id=251479 A conditional sales tax exemption does not extinguish the underlying tax liability where the goods remain taxable under the charging provision; it operates only at the stage of collection or quantification. On that basis, the later notification prescribing a reduced taxable rate could be applied to the goods, and the entry tax exemption notification was available if its conditions were otherwise satisfied. The adverse assessment and revisional orders were therefore treated as unsustainable, and the dealer was entitled to the entry tax exemption benefit. en-us Tue, 05 Mar 2013 00:00:00 +0530 Tue, 16 Sep 2014 11:00:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251479 A conditional sales tax exemption does not extinguish the underlying tax liability where the goods remain taxable under the charging provision; it operates only at the stage of collection or quantification. On that basis, the later notification prescribing a reduced taxable rate could be applied to the goods, and the entry tax exemption notification was available if its conditions were otherwise satisfied. The adverse assessment and revisional orders were therefore treated as unsustainable, and the dealer was entitled to the entry tax exemption benefit. Case-Laws VAT and Sales Tax Tue, 05 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251479