https://www.taxtmi.com/caselaws?id=259721 Exemption notifications for raw materials, component parts and packing materials to 100% export-oriented units did not extend to furniture, so the purchaser could not invoke them for the goods bought. Because the notifications were inapplicable, there was no breach of any condition in them and Section 8-A(5)(a) of the Karnataka Sales Tax Act, 1957 could not be used to fasten liability on the purchaser. On these facts, the tax burden remained primarily on the selling dealer, and the purchaser's production of a certificate did not shift the substantive liability. en-us Thu, 09 Oct 2014 00:00:00 +0530 Tue, 19 May 2015 00:11:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259721 Exemption notifications for raw materials, component parts and packing materials to 100% export-oriented units did not extend to furniture, so the purchaser could not invoke them for the goods bought. Because the notifications were inapplicable, there was no breach of any condition in them and Section 8-A(5)(a) of the Karnataka Sales Tax Act, 1957 could not be used to fasten liability on the purchaser. On these facts, the tax burden remained primarily on the selling dealer, and the purchaser's production of a certificate did not shift the substantive liability. Case-Laws VAT and Sales Tax Thu, 09 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259721