https://www.taxtmi.com/caselaws?id=153381 Where a taxing statute and exemption notification do not define "sugar" or "sugar factory", those expressions are construed in their ordinary and widest sense. On that reading, a khandasari sugar factory falls within the notification issued for sugar factories, because the text did not confine the exemption to any narrower category of sugar manufacture. The refusal to extend the exemption was therefore not justified, and the purchase tax exemption applied for the notified period, with relief granted by mandamus. en-us Tue, 31 Mar 1981 00:00:00 +0530 Tue, 23 Jul 2013 11:33:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153381 Where a taxing statute and exemption notification do not define "sugar" or "sugar factory", those expressions are construed in their ordinary and widest sense. On that reading, a khandasari sugar factory falls within the notification issued for sugar factories, because the text did not confine the exemption to any narrower category of sugar manufacture. The refusal to extend the exemption was therefore not justified, and the purchase tax exemption applied for the notified period, with relief granted by mandamus. Case-Laws VAT and Sales Tax Tue, 31 Mar 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153381