1999 (3) TMI 599 - HC - VAT and Sales Tax

Summary

The Karnataka High Court allowed the petition challenging the assessment of tax under the Karnataka Sales Tax Act, 1957. The petitioner, under a composition scheme, was exempt from turnover tax, but was later subjected to tax due to a notification. The Court ruled that once an exemption is granted, the liability ceases, quashing the assessment order and directing a fresh assessment.