https://www.taxtmi.com/caselaws?id=127231 Fiscal exemptions are construed strictly and are confined to the precise goods described in the exemption notification. Ready-made garments made from exempted cloth were treated as distinct commercial commodities, involving added labour and profit, so they did not fall within the cloth exemption and remained liable to sales tax. The constitutional objection under Article 286(3) also failed because that provision operates only where Parliament has enacted a law declaring the relevant goods essential for the life of the community; a pending bill is insufficient. The assessment was therefore sustained and the exemption claim rejected. en-us Thu, 17 Jul 1952 00:00:00 +0530 Tue, 05 Mar 2013 18:05:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127231 Fiscal exemptions are construed strictly and are confined to the precise goods described in the exemption notification. Ready-made garments made from exempted cloth were treated as distinct commercial commodities, involving added labour and profit, so they did not fall within the cloth exemption and remained liable to sales tax. The constitutional objection under Article 286(3) also failed because that provision operates only where Parliament has enacted a law declaring the relevant goods essential for the life of the community; a pending bill is insufficient. The assessment was therefore sustained and the exemption claim rejected. Case-Laws VAT and Sales Tax Thu, 17 Jul 1952 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127231