https://www.taxtmi.com/caselaws?id=150443 Expressions in a tax exemption notification are ordinarily construed in the sense they bear under the parent statute, so the requirement that groundnut turnover be "assessed to tax or liable to tax" was confined to liability under the Kerala General Sales Tax Act, 1963 and not any other sales tax law. The court also held that the notification did not infringe Article 301, because it granted a concession to millers satisfying the stated condition and did not impose any direct or immediate restraint on inter-State trade. The appeals were dismissed, and the notification was upheld. en-us Tue, 27 Feb 1973 00:00:00 +0530 Thu, 16 May 2013 18:46:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150443 Expressions in a tax exemption notification are ordinarily construed in the sense they bear under the parent statute, so the requirement that groundnut turnover be "assessed to tax or liable to tax" was confined to liability under the Kerala General Sales Tax Act, 1963 and not any other sales tax law. The court also held that the notification did not infringe Article 301, because it granted a concession to millers satisfying the stated condition and did not impose any direct or immediate restraint on inter-State trade. The appeals were dismissed, and the notification was upheld. Case-Laws VAT and Sales Tax Tue, 27 Feb 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150443