Interpretation to the addendum of notification - Available limit ...

Case Laws VAT and Sales Tax

August 2, 2022

Interpretation to the addendum of notification - Available limit of exemption - The Restrictive Notification is not an addendum or corrigendum to the Exemption Notification. It is an independent notification issued under Section 4-AA of the Act. By its very nature, such notifications were issued by the State Government, at the relevant time, to grant exemption to a unit, based on employment granted - to persons belonging to specified categories. The assessee had not claimed that exemption. - HC

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Interpretation to the addendum of notification - Available limit ...

Case Laws VAT and Sales Tax

August 2, 2022

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