https://www.taxtmi.com/caselaws?id=157039 Exemption under entry 94(2) and form NN required manufactured goods to be sold within Gujarat. The phrase restricting activity outside the State qualified sale rather than manufacture, because the specified-manufacturer requirement already contemplated in-State manufacture. Dispatching goods for sale outside Gujarat therefore breached the certificate undertaking and disentitled the dealer to the exemption. The certificate imposed separate obligations to use goods within the State and to sell manufactured goods within the State. A claimed misunderstanding did not justify reducing statutory penalty under the applicable penalty provisions, and the Tribunal's reduction was unwarranted. Fiscal exemption conditions must be applied according to their plain language. en-us Mon, 22 Feb 1993 00:00:00 +0530 Fri, 27 Sep 2013 18:29:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157039 Exemption under entry 94(2) and form NN required manufactured goods to be sold within Gujarat. The phrase restricting activity outside the State qualified sale rather than manufacture, because the specified-manufacturer requirement already contemplated in-State manufacture. Dispatching goods for sale outside Gujarat therefore breached the certificate undertaking and disentitled the dealer to the exemption. The certificate imposed separate obligations to use goods within the State and to sell manufactured goods within the State. A claimed misunderstanding did not justify reducing statutory penalty under the applicable penalty provisions, and the Tribunal's reduction was unwarranted. Fiscal exemption conditions must be applied according to their plain language. Case-Laws VAT and Sales Tax Mon, 22 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157039