https://www.taxtmi.com/caselaws?id=168061 The exemption under entry 3 of the Fifth Schedule to the Karnataka Sales Tax Act could not be denied by adding a requirement that the dealer produce proof of payment of additional excise duty by the manufacturer, because that condition was not stated in the exemption entry or the statutory scheme. The revisional notice and order rested only on the absence of such proof, without any finding that the goods fell outside entry 3 or were not used in manufacture. On that basis, the revisional order was unsustainable, the assessment granting exemption was restored, and the assessee remained entitled to the claimed exemption. en-us Thu, 02 Feb 2012 00:00:00 +0530 Fri, 09 Jan 2015 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168061 The exemption under entry 3 of the Fifth Schedule to the Karnataka Sales Tax Act could not be denied by adding a requirement that the dealer produce proof of payment of additional excise duty by the manufacturer, because that condition was not stated in the exemption entry or the statutory scheme. The revisional notice and order rested only on the absence of such proof, without any finding that the goods fell outside entry 3 or were not used in manufacture. On that basis, the revisional order was unsustainable, the assessment granting exemption was restored, and the assessee remained entitled to the claimed exemption. Case-Laws VAT and Sales Tax Thu, 02 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168061