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GST - Highlights / Catch Notes

Home Highlights November 2019 Year 2019 This

An exemption or a relief provided in an enactment shall only be ...

Case Laws     GST

November 30, 2019

An exemption or a relief provided in an enactment shall only be interpreted in the exact wording employed in the legislature. Nothing can be extrapolated or inferred to extend the scope of an exemption.

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