1999 (3) TMI 599

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....drawn on February 27, 1999. The controversy in the present matter is regarding interpretation of notification dated December 19, 1996. The petitioner has undertaken the works contract and in terms of the provisions of section 17(6)(i) of the Karnataka Sales Tax Act, 1957 moved for composition scheme. The application submitted by the petitioner was accepted and permission was granted. As a result o....

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.... charge that is created comes to an end the moment exemption is granted. A contention is raised by the learned counsel for the respondent that the composition under section 17(6) is for the year and therefore, grant of exemption during the year would still make an assessee liable to pay the tax, in terms of section 17(6) of the Act. This contention cannot be considered to be proper. It is tr....