https://www.taxtmi.com/caselaws?id=105391 A party seeking a tax concession under a notification must satisfy every condition strictly, and the benefit cannot be extended beyond its express terms. Where the notification prohibited despatch of yarn outside the State through inter-State transactions, consignment basis, or ex-State commission agents, any such despatch defeated entitlement to the concessional rate. The record showed inter-State sales and out-of-State despatches, including entries in the returns, so the exemption could not be claimed. In view of this clear breach, it was unnecessary to examine whether the mill was established before 1 December 1979 or whether it otherwise qualified as a textile mill. en-us Tue, 14 Dec 2004 00:00:00 +0530 Tue, 04 Aug 2015 10:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105391 A party seeking a tax concession under a notification must satisfy every condition strictly, and the benefit cannot be extended beyond its express terms. Where the notification prohibited despatch of yarn outside the State through inter-State transactions, consignment basis, or ex-State commission agents, any such despatch defeated entitlement to the concessional rate. The record showed inter-State sales and out-of-State despatches, including entries in the returns, so the exemption could not be claimed. In view of this clear breach, it was unnecessary to examine whether the mill was established before 1 December 1979 or whether it otherwise qualified as a textile mill. Case-Laws VAT and Sales Tax Tue, 14 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105391