https://www.taxtmi.com/caselaws?id=156447 A notification granting exemption from sales tax could not be extended by implication to turnover tax under the separate, self-contained charging provision, so liability to turnover tax continued. The same notification also did not cover purchase tax on purchases from unregistered dealers, because purchase tax is a distinct levy and the exemption language was confined to sales by the notified small-scale unit. Applying strict construction to taxing exemptions, the challenge to both levies failed and the tax demand was sustained. en-us Thu, 26 Apr 1990 00:00:00 +0530 Thu, 19 Sep 2013 17:24:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156447 A notification granting exemption from sales tax could not be extended by implication to turnover tax under the separate, self-contained charging provision, so liability to turnover tax continued. The same notification also did not cover purchase tax on purchases from unregistered dealers, because purchase tax is a distinct levy and the exemption language was confined to sales by the notified small-scale unit. Applying strict construction to taxing exemptions, the challenge to both levies failed and the tax demand was sustained. Case-Laws VAT and Sales Tax Thu, 26 Apr 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156447