https://www.taxtmi.com/caselaws?id=150222 A sales tax exemption notification issued to implement the Additional Duties of Excise (Goods of Special Importance) Act applied only to goods on which additional excise duty was leviable and only where the dealer proved payment of that duty. Imported mill-made cloth that did not attract additional excise duty fell outside the notification, so the assessee could not claim exemption. The earlier Supreme Court ruling on a differently worded, unconditional notification was distinguished and did not control the present case. The claimed exemption was therefore denied, and the Revenue's position was upheld. en-us Tue, 20 Oct 1970 00:00:00 +0530 Fri, 10 May 2013 14:05:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150222 A sales tax exemption notification issued to implement the Additional Duties of Excise (Goods of Special Importance) Act applied only to goods on which additional excise duty was leviable and only where the dealer proved payment of that duty. Imported mill-made cloth that did not attract additional excise duty fell outside the notification, so the assessee could not claim exemption. The earlier Supreme Court ruling on a differently worded, unconditional notification was distinguished and did not control the present case. The claimed exemption was therefore denied, and the Revenue's position was upheld. Case-Laws VAT and Sales Tax Tue, 20 Oct 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150222