https://www.taxtmi.com/caselaws?id=99684 An exemption notification in a taxing statute must be construed on its plain terms, and a proviso cannot narrow a broad exemption unless its conditions are expressly attracted. Here, the opening text granted a wide sales tax exemption for textiles, and the proviso was held to apply only where the goods were actually liable to additional excise duty under the central levy. Because the textile goods in the appellants' stock were not so liable, the proviso did not cut down the exemption. The stated object of avoiding double taxation could not override the clear language of the notification, so the textile goods remained exempt from sales tax. en-us Mon, 08 Apr 1963 00:00:00 +0530 Sat, 28 Jan 2012 12:38:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99684 An exemption notification in a taxing statute must be construed on its plain terms, and a proviso cannot narrow a broad exemption unless its conditions are expressly attracted. Here, the opening text granted a wide sales tax exemption for textiles, and the proviso was held to apply only where the goods were actually liable to additional excise duty under the central levy. Because the textile goods in the appellants' stock were not so liable, the proviso did not cut down the exemption. The stated object of avoiding double taxation could not override the clear language of the notification, so the textile goods remained exempt from sales tax. Case-Laws VAT and Sales Tax Mon, 08 Apr 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99684