https://www.taxtmi.com/caselaws?id=154267 An exemption notification under the Tamil Nadu General Sales Tax Act must be construed strictly, so relief applies only to commodities squarely covered by the specific wording used. A mixture made from maize, rice bran and molasses was not among the cattle feed items expressly exempted, and the separate maize notification did not extend to the mixture or exempt maize in that form. The commodity therefore fell outside the notification and remained taxable. en-us Wed, 18 Apr 1984 00:00:00 +0530 Fri, 16 Aug 2013 15:09:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154267 An exemption notification under the Tamil Nadu General Sales Tax Act must be construed strictly, so relief applies only to commodities squarely covered by the specific wording used. A mixture made from maize, rice bran and molasses was not among the cattle feed items expressly exempted, and the separate maize notification did not extend to the mixture or exempt maize in that form. The commodity therefore fell outside the notification and remained taxable. Case-Laws VAT and Sales Tax Wed, 18 Apr 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154267