https://www.taxtmi.com/caselaws?id=106051 Concessional sales tax under the Government notifications was confined to gold bullion and gold specie, not silver bullion. The Court read the term "bullion" in the schedule as including gold or silver in mass, but held that the notification's phrase "bullion and specie (gold)" showed a clear intention to limit the concession to gold only. The bracketed word "gold" could not be confined to specie alone, and the later omission of that word in a subsequent notification could not alter the position for the disputed period. Exemption notifications must be strictly construed, and no additional words may be read in to enlarge the concession. en-us Wed, 12 Mar 2008 00:00:00 +0530 Mon, 21 Sep 2015 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106051 Concessional sales tax under the Government notifications was confined to gold bullion and gold specie, not silver bullion. The Court read the term "bullion" in the schedule as including gold or silver in mass, but held that the notification's phrase "bullion and specie (gold)" showed a clear intention to limit the concession to gold only. The bracketed word "gold" could not be confined to specie alone, and the later omission of that word in a subsequent notification could not alter the position for the disputed period. Exemption notifications must be strictly construed, and no additional words may be read in to enlarge the concession. Case-Laws VAT and Sales Tax Wed, 12 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106051