https://www.taxtmi.com/caselaws?id=104408 An exemption and set-off notification under Bihar sales tax law was construed according to its express language. On the cattle-feed exemption issue, khalli could not be excluded from the exemption on the record available because there was no factual finding that it fell outside the amended description, so the denial of exemption could not be sustained. On the set-off issue, the notification allowed a registered manufacturer to adjust tax paid on raw materials used in goods sold within Bihar, and no territorial limit was read into the place where raw-material tax had been paid. The assessee accordingly succeeded on both points. en-us Wed, 12 Feb 1997 00:00:00 +0530 Tue, 03 Sep 2013 15:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104408 An exemption and set-off notification under Bihar sales tax law was construed according to its express language. On the cattle-feed exemption issue, khalli could not be excluded from the exemption on the record available because there was no factual finding that it fell outside the amended description, so the denial of exemption could not be sustained. On the set-off issue, the notification allowed a registered manufacturer to adjust tax paid on raw materials used in goods sold within Bihar, and no territorial limit was read into the place where raw-material tax had been paid. The assessee accordingly succeeded on both points. Case-Laws VAT and Sales Tax Wed, 12 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104408