https://www.taxtmi.com/caselaws?id=104496 An exemption notification conditioned relief on goods having "suffered" entry tax before purchase by a registered dealer. The plain language was held to require actual incidence and payment of entry tax, not merely potential liability to tax or exemption under a separate notification. Earlier decisions on similar wording supported that construction. The assessee therefore could not claim exemption on a deemed or notional basis, and the assessment order revived by the State was sustained while the writ relief was set aside. en-us Wed, 12 Aug 1998 00:00:00 +0530 Tue, 03 Jun 2014 17:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104496 An exemption notification conditioned relief on goods having "suffered" entry tax before purchase by a registered dealer. The plain language was held to require actual incidence and payment of entry tax, not merely potential liability to tax or exemption under a separate notification. Earlier decisions on similar wording supported that construction. The assessee therefore could not claim exemption on a deemed or notional basis, and the assessment order revived by the State was sustained while the writ relief was set aside. Case-Laws VAT and Sales Tax Wed, 12 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104496