9911796707
TMI Blog2005 (10) TMI 521X X X X Extracts X X X X X X X X Extracts X X X X ..... and Central Sales Tax Act, 1956 (for short, the CST Act ). Petitioners have questioned the legality of the Government notification dated March 31, 1997 (annexure C to the writ petition) issued under section 8-A of the KST Act granting exemption in respect of notified items under this notification for a period of one year starting from April 1, 1998 from the tax that was payable under section 5 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e exemption notification, issued under the KST Act, the rate of tax under KST Act becoming zero, it automatically becomes zero even under the CST Act and therefore the petitioner should have been automatically exempted in view of the provisions of section 8(2-A) of the CST Act, but nevertheless the authorities are not conceding this position and having taken the view that the exemption notificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r any part thereof relates to the sale of any goods, the sale or, as the case may be, the purchase of which is, under the sales tax law of the appropriate State, exempt from tax generally or subject to tax generally at the rate which is lower than four per cent, (whether called a tax or fee or by any other name), shall be nil or, as the case may be, shall be calculated at the lower rate. Explan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ike the petitioners and cannot be characterised as bad in law; that a notification issued under the KST Act cannot come to the benefit of the petitioners for seeking exemption under the provisions of the CST Act. Petitions are wholly misconceived. No one has a right to seek an exemption from the levy of tax. An exemption from the liability for payment of tax under the KST Act is confined to onl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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