Nominal IndexK P Pushpesh & Others And State of Karnataka. 2023 LiveLaw (Kar) 237Pramod Mutalik And State of Karnataka. 2023 LiveLaw (Kar) 238Parameshwarappa And The State. 2023 LiveLaw (Kar) 239Mrs.
The Karnataka High Court has held that the sales tax exemption certificate is valid for 7 years and could not have been rescinded before the period of eligibility expired as it is a sovereign.