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1997 (9) TMI 502 - SC - VAT and Sales TaxWhether issue itself had become academic as exemption notification dated 14th/17th September, 1977 had since been superseded by a notification dated 31st March, 1984 issued under section 8(5) of the Central Sales Tax Act, by the State of Karnataka and the benefit of the exemption stood extended from March, 1984 to all other traders? Held that:- Appeal allowed. The High Court ought not to have gone into the issue on merits and even if it did, it could and should have issued appropriate directions saving the appellant from the adverse consequences of striking down an exemption in its favour and an exemption which while it was in force, precluded the appellant from collecting the tax from its buyers.
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