https://www.taxtmi.com/caselaws?id=105980 Sales tax exemption under an industrial policy and related notification was construed as continuing until valid withdrawal because the notification prescribed the scope of the benefit but fixed no duration. The Court read the policy and notification together, noting that where the State intended a time limit it said so expressly in other entries. Operational guidelines and eligibility-form stipulations could not curtail the exemption when they were inconsistent with the notification. The exemption notification was therefore to be interpreted liberally, and the benefit was not confined to a five-year period. en-us Tue, 18 Sep 2007 00:00:00 +0530 Wed, 25 Jun 2014 17:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105980 Sales tax exemption under an industrial policy and related notification was construed as continuing until valid withdrawal because the notification prescribed the scope of the benefit but fixed no duration. The Court read the policy and notification together, noting that where the State intended a time limit it said so expressly in other entries. Operational guidelines and eligibility-form stipulations could not curtail the exemption when they were inconsistent with the notification. The exemption notification was therefore to be interpreted liberally, and the benefit was not confined to a five-year period. Case-Laws VAT and Sales Tax Tue, 18 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105980