https://www.taxtmi.com/caselaws?id=155095 The expression "his mill" in exemption and reduction notifications under the Kerala General Sales Tax Act, 1963 is construed to mean a mill under the assessee's exclusive control and actual operation, not one owned by the assessee in title. Ownership is not essential if the assessee solely operates the mill through ownership, limited rights, or other control-based arrangements. The term "miller" likewise covers an individual, partnership, or company that works and controls the mill. This control-based reading determines the legal meaning of the notifications, while the factual question of entitlement to the reduced rate remains for the competent appellate authority. en-us Thu, 27 Nov 1986 00:00:00 +0530 Sat, 31 Aug 2013 14:26:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155095 The expression "his mill" in exemption and reduction notifications under the Kerala General Sales Tax Act, 1963 is construed to mean a mill under the assessee's exclusive control and actual operation, not one owned by the assessee in title. Ownership is not essential if the assessee solely operates the mill through ownership, limited rights, or other control-based arrangements. The term "miller" likewise covers an individual, partnership, or company that works and controls the mill. This control-based reading determines the legal meaning of the notifications, while the factual question of entitlement to the reduced rate remains for the competent appellate authority. Case-Laws VAT and Sales Tax Thu, 27 Nov 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155095