1982 (3) TMI 250

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....er challenges the notice dated 18th January, 1982, issued by the Assistant Commercial Tax Officer, 1st Circle, Bijapur seeking to rectify the assessment to sales tax earlier made and to bring to tax the purchase turnover in old gold and silver articles on the ground that after the introduction of section 8A(3-A) into the Act, by the Karnataka Sales Tax Amendment Act, 1981 (Karnataka Amendment Act ....

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.... 8A(1)(a) of the Act. It is conceded by the respondents that the earlier notification dated 10th September, 1970, exempting the purchase turnover of old gold and silver articles in the hands of manufacturers subject to certain conditions is not a notification under section 8A(1)(a) and that accordingly is not cancelled by virtue of section 8A(3-A). The submission of the learned High Court Governme....