https://www.taxtmi.com/caselaws?id=445925 Where the Kerala Value Added Tax Act expressly barred input tax credit and special rebate on exempted outward inter-State sales, exemption notifications under the Central Sales Tax Act could not be treated as optional or used to override that statutory prohibition. The court held that once the rubber sales were brought within the exemption regime under Section 8(5) of the Central Sales Tax Act, the third provisos to Section 11(3) and Section 12(1) of the KVAT Act applied to deny credit and rebate. The later 2019 amendment afforded only limited relief by permitting adjustment of Central Sales Tax already paid against the disallowed demands, so the Tribunal's restricted adjustment relief was left undisturbed. en-us Tue, 21 Nov 2023 00:00:00 +0530 Tue, 13 Jan 2026 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445925 Where the Kerala Value Added Tax Act expressly barred input tax credit and special rebate on exempted outward inter-State sales, exemption notifications under the Central Sales Tax Act could not be treated as optional or used to override that statutory prohibition. The court held that once the rubber sales were brought within the exemption regime under Section 8(5) of the Central Sales Tax Act, the third provisos to Section 11(3) and Section 12(1) of the KVAT Act applied to deny credit and rebate. The later 2019 amendment afforded only limited relief by permitting adjustment of Central Sales Tax already paid against the disallowed demands, so the Tribunal's restricted adjustment relief was left undisturbed. Case-Laws VAT / Sales Tax Tue, 21 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445925