https://www.taxtmi.com/caselaws?id=349863 The Court allowed the writ petitions, quashing the rejection of exemption claim and setting aside the assessment orders. The petitioner, a small scale industrial unit manufacturing treated rubber wood and furniture, sought exemption from purchase tax under S.5A of the KGST Act based on a notification issued by the Government. The Court held that the petitioner's eligibility for exemption under the notification was not negated by their non-payment of tax due to the exemption, as they were liable to pay sales tax but exempted, entitling them to the benefit of the notification. en-us Fri, 11 Aug 2017 00:00:00 +0530 Fri, 27 Oct 2017 09:02:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349863 The Court allowed the writ petitions, quashing the rejection of exemption claim and setting aside the assessment orders. The petitioner, a small scale industrial unit manufacturing treated rubber wood and furniture, sought exemption from purchase tax under S.5A of the KGST Act based on a notification issued by the Government. The Court held that the petitioner's eligibility for exemption under the notification was not negated by their non-payment of tax due to the exemption, as they were liable to pay sales tax but exempted, entitling them to the benefit of the notification. Case-Laws VAT and Sales Tax Fri, 11 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349863