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2009 (4) TMI 950 - KARNATAKA HIGH COURTSales tax exemption - inter-State sale of goods - power under sub -section (5) of Section 8 of the CST Act - Held that:- The impugned notification is issued by the State Government on the basis of the amendment made to Section 8(5) of the CST Act - No doubt sales tax exemption is granted in favour of the appellant's company from the year 1998 for a period of 12 years i.e., from the date of commencement of the production of its goods. In the meanwhile, the parliament, in exercise of its legislative powers, has made amendment to sub -section (5) of Section 8 of CST Act. On fulfillment of the requirements laid down in sub -section (4) by the dealer, sales tax exemption can be availed by the company. Incorporation of the said amended portion of sub -section (5) of Section 8 was notified to the company by issuing the notification impugned in the writ petition. The appellant dealer cannot contend that the amended provisions of sub -section (5) of Section 8 of CST Act is not applicable to it and therefore the impugned notification adding additional conditions are bad in law - The grant of sales tax exemption in favour of the appellant -company is a benefit. Therefore, the same cannot be claimed as a matter of right. The assessment order was passed for the period from 1 -4 -2004 to 31 -3 -2005 onwards as the appellant has not complied with the requirements of sub -section (4) of Section 8 of CST Act. Appeal dismissed.
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