https://www.taxtmi.com/caselaws?id=335298 The court held that Section 17(2) of the Karnataka Value Added Tax Act could apply to a dealer selling taxable goods and dispatching goods outside the State, even if they did not sell exempted goods. It clarified that meeting either of the conditions in sub-clause(2) was sufficient for its applicability, rejecting the petitioner's argument that both conditions were necessary. The court emphasized that Rule 131 could not override the express provisions of Section 17. Consequently, the court upheld the Tribunal's decision, dismissing the petitions as lacking merit. en-us Wed, 10 Aug 2016 00:00:00 +0530 Wed, 30 Nov 2016 10:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335298 The court held that Section 17(2) of the Karnataka Value Added Tax Act could apply to a dealer selling taxable goods and dispatching goods outside the State, even if they did not sell exempted goods. It clarified that meeting either of the conditions in sub-clause(2) was sufficient for its applicability, rejecting the petitioner's argument that both conditions were necessary. The court emphasized that Rule 131 could not override the express provisions of Section 17. Consequently, the court upheld the Tribunal's decision, dismissing the petitions as lacking merit. Case-Laws VAT and Sales Tax Wed, 10 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335298