https://www.taxtmi.com/caselaws?id=297356 Section 4 of the Karnataka Sales Tax Act confines the Advance Ruling Authority to clarifications on matters under the Act, including the rate of tax and the exigibility of transactions. The High Court declined to rule on whether the sales in question qualified as sales in the course of import and were excluded from taxable turnover. By consent, it disposed of the appeal without deciding the merits, permitted the appellant to file a fresh application before the Authority under Section 4 read with the Rules, and directed that the request be considered afresh after hearing the appellant and without being influenced by the earlier order, findings or conclusions. en-us Fri, 13 Jan 2006 00:00:00 +0530 Tue, 31 Aug 2021 15:26:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297356 Section 4 of the Karnataka Sales Tax Act confines the Advance Ruling Authority to clarifications on matters under the Act, including the rate of tax and the exigibility of transactions. The High Court declined to rule on whether the sales in question qualified as sales in the course of import and were excluded from taxable turnover. By consent, it disposed of the appeal without deciding the merits, permitted the appellant to file a fresh application before the Authority under Section 4 read with the Rules, and directed that the request be considered afresh after hearing the appellant and without being influenced by the earlier order, findings or conclusions. Case-Laws VAT and Sales Tax Fri, 13 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297356