1996 (4) TMI 464 - HC - VAT and Sales Tax

Summary

The High Court of Karnataka dismissed the writ petition regarding exemption for retreaded tires. The court held that there is no sale of the retreaded tire itself, only of the materials used in the process. The small-scale industrial unit is not entitled to the exemption without a sale of the goods produced. The petitioner was granted liberty to file objections to the proposition notices within four weeks. No costs were awarded.