https://www.taxtmi.com/caselaws?id=127929 The expression "vanaspati industry (vegetable oil)" in the relevant exemption notification was construed broadly in its statutory context to include an industry refining crude vegetable oil, not merely vanaspati ghee manufacture. Because the notification used wide language and the legislative scheme showed that narrower coverage was stated expressly where intended, vegetable oil supplied as raw material to the refining industry fell within Item No. 23. Sales tax was therefore not payable on such sales, and the assessment and demand based on denial of the exemption could not stand. en-us Tue, 19 Jan 1960 00:00:00 +0530 Sat, 23 Mar 2013 13:47:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127929 The expression "vanaspati industry (vegetable oil)" in the relevant exemption notification was construed broadly in its statutory context to include an industry refining crude vegetable oil, not merely vanaspati ghee manufacture. Because the notification used wide language and the legislative scheme showed that narrower coverage was stated expressly where intended, vegetable oil supplied as raw material to the refining industry fell within Item No. 23. Sales tax was therefore not payable on such sales, and the assessment and demand based on denial of the exemption could not stand. Case-Laws VAT and Sales Tax Tue, 19 Jan 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127929