https://www.taxtmi.com/caselaws?id=166345 The High Court ruled in favor of the respondent-dealer, holding that sales tax on goods sold to Government Departments against form D should be calculated at the usual rate applicable to the transaction, not at the maximum rate. The court emphasized that exemptions aim to relieve tax liability under the Act, not impose tax first and then grant exemption. This decision clarified the method for calculating notional sales tax liability, rendering the issue of estoppel effect of Commissioner's instructions irrelevant. The Court's decision was upheld by the apex court, affirming the Tribunal's ruling in favor of the assessee. en-us Thu, 09 Sep 2010 00:00:00 +0530 Wed, 24 Sep 2014 17:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166345 The High Court ruled in favor of the respondent-dealer, holding that sales tax on goods sold to Government Departments against form D should be calculated at the usual rate applicable to the transaction, not at the maximum rate. The court emphasized that exemptions aim to relieve tax liability under the Act, not impose tax first and then grant exemption. This decision clarified the method for calculating notional sales tax liability, rendering the issue of estoppel effect of Commissioner's instructions irrelevant. The Court's decision was upheld by the apex court, affirming the Tribunal's ruling in favor of the assessee. Case-Laws VAT and Sales Tax Thu, 09 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166345