https://www.taxtmi.com/caselaws?id=127648 A sales tax exemption notification covering "earthwork, laterite, metal, sand, jelly and gravel quarrying contracts" was construed strictly according to its clear terms. The exemption applied only to quarrying contracts relating to the specified materials, not to the subsequent outright sale of quarried metal, gravel, rubbish or similar products. Because the assessee's transactions were sales of quarry products rather than exempt quarrying contracts, the claimed relief from sales tax was unavailable. The exemption could not be extended beyond the express language of the notification. en-us Thu, 08 Nov 1956 00:00:00 +0530 Wed, 13 Mar 2013 16:39:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127648 A sales tax exemption notification covering "earthwork, laterite, metal, sand, jelly and gravel quarrying contracts" was construed strictly according to its clear terms. The exemption applied only to quarrying contracts relating to the specified materials, not to the subsequent outright sale of quarried metal, gravel, rubbish or similar products. Because the assessee's transactions were sales of quarry products rather than exempt quarrying contracts, the claimed relief from sales tax was unavailable. The exemption could not be extended beyond the express language of the notification. Case-Laws VAT and Sales Tax Thu, 08 Nov 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127648