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2011 (4) TMI 1269 - KARNATAKA HIGH COURTDisallowance of benefit of exemption granted by the appellate authority to the assessees Held that:- Once a dealer has paid Karnataka sales tax under the KST Act, he is entitled to the exemption under the notification. In that view of the matter, the authorities are in total error in taking note of section 18, rule 166 and amendment of rule 166 to deny the benefit of exemption under the enactment, which have in no way been dented by any of these subsequent events, by way of the amendments, omissions and deletion. In that view of the matter, we do not see any justification to deny the benefit to which the assessees are entitled to which is conferred on them under the notification under a parliamentary Legislation. Hence,appeals are allowed.
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