An exemption notification is to be interpreted in line with the words employed by it and not on any other basis; and that a person who claims exemption or concession, must establish clearly that he is covered by the provisions contained therein. - AT
An exemption notification is to be interpreted in line with the words employed by it and not on any other basis; and that a person who claims exemption or concession, must establish clearly that he is covered by the provisions contained therein. - AT
Note: It is a system-generated summary and is for quick reference only.