1998 (7) TMI 676

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.... challenged the order under section 21(2) of the Karnataka Sales Tax Act, 1957 passed by the Joint Commissioner of Commercial Taxes dated February 20, 1998 for the period 1994-95 under Karnataka Sales Tax Act and Central Sales Tax Act, 1956. The revisional powers were exercised considering that the order of the assessing authority is prejudicial to the interest of the Revenue as the Notification d....

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....exemptions to incentives and concessions which could be availed for investment made for expansion or diversification or modernisation to limit to the extent of the additional capacity created of such investment. The two notifications thus are at variance. In the earlier notification, the additional capacity created by investment itself is the basis for calculation of exemption, while the Notificat....

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....l capacity created. Clause (c) of the Explanation II does not say that the restriction imposed in the Notification dated September 27, 1990 shall be incorporated in the Notification dated June 19, 1991. It is only mentioned that the amount of exemption shall be taken into consideration. The deficiency in the language of the notification cannot be fulfilled by the courts nor even by the argument of....