https://www.taxtmi.com/caselaws?id=154057 "Neem ki khali" remained exempt as a fertilizer under the unamended exemption notification, because a later notification taxing oil-cakes did not expressly withdraw or modify that protection. The court treated the commodity as commonly used as manure on the evidence and in commercial understanding, and held that a taxing notification cannot impliedly cut down an existing exemption without clear words. It therefore rejected the revision and upheld the Tribunal's view that the commodity was not taxable merely because it could also be described as an oil-cake. en-us Fri, 23 Dec 1983 00:00:00 +0530 Mon, 05 Aug 2013 18:12:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154057 "Neem ki khali" remained exempt as a fertilizer under the unamended exemption notification, because a later notification taxing oil-cakes did not expressly withdraw or modify that protection. The court treated the commodity as commonly used as manure on the evidence and in commercial understanding, and held that a taxing notification cannot impliedly cut down an existing exemption without clear words. It therefore rejected the revision and upheld the Tribunal's view that the commodity was not taxable merely because it could also be described as an oil-cake. Case-Laws VAT and Sales Tax Fri, 23 Dec 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154057