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2014 (4) TMI 805 - HC - VAT and Sales TaxClaim of benefit under Entry 53 - Classification of VSATs - Whether Tribunal was justified in holding that VSATs are not covered by Entry 53 in the third schedule to the Karnataka VAT Act overlooking item No.5 in the Notification dated 06.04.2006 – Interpretation of Statute - Held that:- After carefully perusing Rules including general explanatory notes and examining the notification dated 6-4-2006 and also Entry No.53 of the third schedule to the Act this court has also gone through the impugned orders – There is substance in the submissions for assessee to the extent that the Rules for interpretation of the notification were not taken into consideration by the Tribunal - Tribunal did not interpret the entries in the table, as reflected in the notification dated 6-4-2006, in the light of these rules which provide for interpretation of the Notification – matter remanded back to tribunal - Decided in favour of assessee.
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