Assistant Commissioner Of Commercial Taxes (Asst) vs Dharmendra Trading Co.
Whether the Government of Karnataka could resile from its promise of sales tax refunds to new industries based on alleged misuse of concessions without proper evidence --- Held No; Whether the sales tax refund scheme under Order dated 30th June 1969 was ultra vires the Karnataka Sales Tax Act 1957 --- Held No, as it constituted an exemption/reduction under Section 8A.
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