Benefit of exemption - Once the firewood is put to any other use ...

Tax Exemption on Firewood Applies Only When Used as Fuel; Strict Interpretation Required for Eligibility.

October 28, 2020

Case Laws VAT and Sales Tax HC

Benefit of exemption - Once the firewood is put to any other use than as fuel, it would not be entitled to exemption of tax. It is trite that an exemption notification has to be construed strictly. A person claiming exemption provision to relieve him of tax liability must explain clearly that he is covered by the relevant provision - HC

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Benefit of exemption - Once the firewood is put to any other use ...

Tax Exemption on Firewood Applies Only When Used as Fuel; Strict Interpretation Required for Eligibility.

October 28, 2020

Case Laws VAT and Sales Tax HC

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