https://www.taxtmi.com/caselaws?id=156155 Poha mills were held not to fall within the exclusion for "rice mills" in the sales tax exemption notifications. Applying strict construction to exemption provisions and their exclusions, the Court treated poha making as distinct from rice milling in common parlance and regulatory treatment, and declined to extend the exclusion by implication. The authorities' reliance on the Full Bench decision was rejected as it did not decide that poha mills were traditional industrial units. The petitioners were therefore entitled to eligibility certificates, subject to the other prescribed conditions and restrictions. en-us Wed, 06 Sep 1989 00:00:00 +0530 Sat, 14 Sep 2013 12:57:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156155 Poha mills were held not to fall within the exclusion for "rice mills" in the sales tax exemption notifications. Applying strict construction to exemption provisions and their exclusions, the Court treated poha making as distinct from rice milling in common parlance and regulatory treatment, and declined to extend the exclusion by implication. The authorities' reliance on the Full Bench decision was rejected as it did not decide that poha mills were traditional industrial units. The petitioners were therefore entitled to eligibility certificates, subject to the other prescribed conditions and restrictions. Case-Laws VAT and Sales Tax Wed, 06 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156155