https://www.taxtmi.com/caselaws?id=153344 A subsisting sales tax exemption under section 4 of the U.P. Sales Tax Act continues until it is expressly rescinded or modified. A later notification issued under section 3-A(2) specifying goods as taxable does not, by itself, withdraw an existing exemption. The Act must be construed strictly, and any ambiguity is resolved in favour of the taxpayer. If the State intends to tax goods previously exempted, it must amend or withdraw the exemption notification directly; absent such action, the exemption remains operative for turnover of kulfi and lassi served to customers. en-us Thu, 12 Jul 1979 00:00:00 +0530 Mon, 22 Jul 2013 16:36:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153344 A subsisting sales tax exemption under section 4 of the U.P. Sales Tax Act continues until it is expressly rescinded or modified. A later notification issued under section 3-A(2) specifying goods as taxable does not, by itself, withdraw an existing exemption. The Act must be construed strictly, and any ambiguity is resolved in favour of the taxpayer. If the State intends to tax goods previously exempted, it must amend or withdraw the exemption notification directly; absent such action, the exemption remains operative for turnover of kulfi and lassi served to customers. Case-Laws VAT and Sales Tax Thu, 12 Jul 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153344