https://www.taxtmi.com/caselaws?id=152906 Exemption notifications under the U.P. Sales Tax Act were construed harmoniously so that each notification retained independent effect. Item 18 of the 31 March 1956 notification was confined to non-printed and non-embroidered handloom goods, because a broader reading would have made the later 21 October 1959 exemption for printed or embroidered handloom cloth redundant. The specific 16 February 1962 notification exempting handloom shawls and lohis, whether plain, printed or embroidered, showed that those goods were not covered earlier under item 18. On that construction, handloom shawls and lohis were not exempt for 1959-60 and 1960-61, and were exempt only from 16 February 1962 to 31 March 1962 in 1961-62. en-us Fri, 07 Sep 1979 00:00:00 +0530 Fri, 12 Jul 2013 16:34:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152906 Exemption notifications under the U.P. Sales Tax Act were construed harmoniously so that each notification retained independent effect. Item 18 of the 31 March 1956 notification was confined to non-printed and non-embroidered handloom goods, because a broader reading would have made the later 21 October 1959 exemption for printed or embroidered handloom cloth redundant. The specific 16 February 1962 notification exempting handloom shawls and lohis, whether plain, printed or embroidered, showed that those goods were not covered earlier under item 18. On that construction, handloom shawls and lohis were not exempt for 1959-60 and 1960-61, and were exempt only from 16 February 1962 to 31 March 1962 in 1961-62. Case-Laws VAT and Sales Tax Fri, 07 Sep 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152906