https://www.taxtmi.com/caselaws?id=128794 An exemption notification under section 6 of the General Sales Tax Act, 1125, was construed strictly according to its wording and held to grant only a proportionate tax benefit linked to the purchase of coconuts or copra used to produce an equivalent quantity of coconut oil and cake. The exemption did not operate as blanket immunity for all intra-State sales of oil and cake; instead, it was limited to the amount of tax assessed or assessable on the relevant purchase turnover, as computed under the prescribed conversion table. Where the assessee had purchased local copra for the required output, relief was confined to that extent only. en-us Tue, 22 May 1962 00:00:00 +0530 Thu, 11 Apr 2013 13:09:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128794 An exemption notification under section 6 of the General Sales Tax Act, 1125, was construed strictly according to its wording and held to grant only a proportionate tax benefit linked to the purchase of coconuts or copra used to produce an equivalent quantity of coconut oil and cake. The exemption did not operate as blanket immunity for all intra-State sales of oil and cake; instead, it was limited to the amount of tax assessed or assessable on the relevant purchase turnover, as computed under the prescribed conversion table. Where the assessee had purchased local copra for the required output, relief was confined to that extent only. Case-Laws VAT and Sales Tax Tue, 22 May 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128794