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2014 (9) TMI 32 - HC - VAT and Sales TaxBenefit of exemption from payment of tax under Section 6-B of the Karnataka Sales Tax Act - levy of resale tax - Held that:- The word used in clause-(x) and the aforesaid clause(xiv) are identical. After amendment, it is called as resale tax. Earlier it was called as turnover tax. Both are leviable unless the goods falls under the proviso. If the goods falls under the proviso, the benefit of exemption was granted. Therefore, the Tribunal was not justified in denying the exemption when the earlier proviso also provided for such exemption. In that view of the matter, to that extent, the judgment of the Tribunal requires to be set aside and accordingly, it is set aside. It is held that assessee is entitled to the benefit of exemption from payment of turnover tax for the assessment years 2000-01 and 2001-02 in terms of the law which was prevailing then and is entitled to exemption from payment of resale tax for the assessment year 2002-03 as held to be entitled by the Tribunal. Assessing Authority shall grant exemption to the assessee for the assessment years 2000-01 and 2001-02 from payment of turnover tax in terms of Clause-(xiv) to the proviso to Section 6-B. For the assessment year 2002-03, the assessee is entitled to the benefit of exemption from payment of resale tax in terms of Clause-(x) of proviso to Section 6-B. After giving the aforesaid exemption, if the assessee is still liable to pay any tax, the Assessing Authority is at liberty to frame an appropriate assessment order - Decided partly in favour of assessee.
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