https://www.taxtmi.com/caselaws?id=90553 Exemption notifications must be construed according to their plain terms, and a restriction cannot be implied from one notification into another where each operates in a different field. Notification No. 45/82 granted concessional treatment for patent or proprietary medicines supplied directly from the factory to Government departments, hospitals, local bodies and Railways, and contained no bar on simultaneous use with another exemption. Notification No. 245/83 applied on the separate basis of retail sale pricing and its own conditions. The two notifications were therefore distinct and independent, so availment of Notification No. 245/83 for other clearances did not defeat entitlement to Notification No. 45/82 for direct supplies to Government departments. en-us Fri, 09 Oct 1998 00:00:00 +0530 Sat, 08 Oct 2011 18:30:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90553 Exemption notifications must be construed according to their plain terms, and a restriction cannot be implied from one notification into another where each operates in a different field. Notification No. 45/82 granted concessional treatment for patent or proprietary medicines supplied directly from the factory to Government departments, hospitals, local bodies and Railways, and contained no bar on simultaneous use with another exemption. Notification No. 245/83 applied on the separate basis of retail sale pricing and its own conditions. The two notifications were therefore distinct and independent, so availment of Notification No. 245/83 for other clearances did not defeat entitlement to Notification No. 45/82 for direct supplies to Government departments. Case-Laws Central Excise Fri, 09 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90553