Undoubtedly, interpretation of exemption notifications cannot be ...

Case Laws Central Excise

March 22, 2017

Undoubtedly, interpretation of exemption notifications cannot be left to the hands of authorities that are not created by or acknowledged in the relevant taxing statutes. However, the nature of the project to which the exemption is extended, if certified by the authority specified in the notification, cannot also be questioned by taxing authorities that are not conversant with such projects - AT

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Undoubtedly, interpretation of exemption notifications cannot be ...

Case Laws Central Excise

March 22, 2017

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