Benefit of exemption Notification - Scope of the proviso to then ...

Supreme Court Clarifies Exemption Notification Interpretation: Proviso Should Not Unduly Limit Main Condition in VAT and Sales Tax Context.

April 1, 2016

Case Laws VAT and Sales Tax SC

Benefit of exemption Notification - Scope of the proviso to then main condition - Giving over due and extended implied interpretation to the proviso in the notification will nullify and unreasonably restrict the general and plain words of the main notification. Such construction is not warranted - SC

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Benefit of exemption Notification - Scope of the proviso to then ...

Supreme Court Clarifies Exemption Notification Interpretation: Proviso Should Not Unduly Limit Main Condition in VAT and Sales Tax Context.

April 1, 2016

Case Laws VAT and Sales Tax SC

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