https://www.taxtmi.com/caselaws?id=335298 Section 17(2) of the Karnataka VAT framework operates independently of Section 17(1) and applies disjunctively where a dealer sells taxable goods and dispatches goods outside the State otherwise than by way of sale. The presence of exempted sales is not a condition for invoking partial rebate under that provision, because the word "or" creates alternative contingencies. Rule 131 cannot narrow the scope of the statute and must yield to the express language of the Act. Even if no exempted goods are sold, the relevant figure under the Rule may be nil, but that does not defeat applicability of Section 17(2). 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 Section 17(2) of the Karnataka VAT framework operates independently of Section 17(1) and applies disjunctively where a dealer sells taxable goods and dispatches goods outside the State otherwise than by way of sale. The presence of exempted sales is not a condition for invoking partial rebate under that provision, because the word "or" creates alternative contingencies. Rule 131 cannot narrow the scope of the statute and must yield to the express language of the Act. Even if no exempted goods are sold, the relevant figure under the Rule may be nil, but that does not defeat applicability of Section 17(2). Case-Laws VAT and Sales Tax Wed, 10 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335298