https://www.taxtmi.com/caselaws?id=185675 A valid exemption notification covered purchase tax on paddy purchased by rice processors, so tax could not be levied under the Trade Tax Act for the relevant assessment years. The Tribunal correctly distinguished earlier Supreme Court observations as arising from a different statutory context and treated them as inapplicable on the facts and law. The exemption operated in favour of the assessees, the levy of purchase tax was not sustained, and the departmental revisions failed because the impugned assessment additions were properly deleted. en-us Wed, 12 Dec 2012 00:00:00 +0530 Tue, 23 Aug 2016 13:02:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185675 A valid exemption notification covered purchase tax on paddy purchased by rice processors, so tax could not be levied under the Trade Tax Act for the relevant assessment years. The Tribunal correctly distinguished earlier Supreme Court observations as arising from a different statutory context and treated them as inapplicable on the facts and law. The exemption operated in favour of the assessees, the levy of purchase tax was not sustained, and the departmental revisions failed because the impugned assessment additions were properly deleted. Case-Laws VAT and Sales Tax Wed, 12 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185675