https://www.taxtmi.com/caselaws?id=127427 A statutory sales tax exemption confined to sales to the Indian Stores Department or the Supply Department could not be extended to sales made to the later Ministry of Industry and Supply, because the exemption was limited to the specific departments named in the Act. The Court applied strict construction of tax exemptions and held that a newly created or differently constituted department could not be treated as the same entity merely because it performed a similar purchasing function. The sales were therefore liable to sales tax, and the assessments stood. en-us Mon, 19 Dec 1955 00:00:00 +0530 Sat, 14 Nov 2015 16:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127427 A statutory sales tax exemption confined to sales to the Indian Stores Department or the Supply Department could not be extended to sales made to the later Ministry of Industry and Supply, because the exemption was limited to the specific departments named in the Act. The Court applied strict construction of tax exemptions and held that a newly created or differently constituted department could not be treated as the same entity merely because it performed a similar purchasing function. The sales were therefore liable to sales tax, and the assessments stood. Case-Laws VAT and Sales Tax Mon, 19 Dec 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127427