https://www.taxtmi.com/caselaws?id=106026 A departmental circular may guide the assessing authority, but it cannot curtail an assessee's entitlement under an exemption notification. Each exemption notification must be construed strictly on its own language and conditions, and the assessee can claim exemption if those conditions are satisfied, regardless of the departmental view taken for assessment. The Court found that the High Court failed to address the correct question of law arising from the revisions. The impugned judgment was set aside and the matters were remitted for fresh decision by the assessing authority in accordance with law, without being influenced by the earlier departmental directions. en-us Fri, 08 Feb 2008 00:00:00 +0530 Sat, 24 Aug 2013 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106026 A departmental circular may guide the assessing authority, but it cannot curtail an assessee's entitlement under an exemption notification. Each exemption notification must be construed strictly on its own language and conditions, and the assessee can claim exemption if those conditions are satisfied, regardless of the departmental view taken for assessment. The Court found that the High Court failed to address the correct question of law arising from the revisions. The impugned judgment was set aside and the matters were remitted for fresh decision by the assessing authority in accordance with law, without being influenced by the earlier departmental directions. Case-Laws VAT and Sales Tax Fri, 08 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106026