https://www.taxtmi.com/caselaws?id=157165 An exemption notification for tiny-sector industrial units under the Karnataka Sales Tax Act was construed liberally to advance its tax-incentive object. Read with the relevant schedule entries and explanation, the notification covering tax on goods manufactured and sold in Karnataka was held to extend to purchase tax on raw cashew used to produce exempt cashew kernel. The court applied a beneficent construction and rejected a narrow reading that would defeat the intended concession, so the petitioner was entitled to exemption and refund relief, and the impugned endorsement was quashed. en-us Thu, 30 May 1991 00:00:00 +0530 Mon, 30 Sep 2013 18:59:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157165 An exemption notification for tiny-sector industrial units under the Karnataka Sales Tax Act was construed liberally to advance its tax-incentive object. Read with the relevant schedule entries and explanation, the notification covering tax on goods manufactured and sold in Karnataka was held to extend to purchase tax on raw cashew used to produce exempt cashew kernel. The court applied a beneficent construction and rejected a narrow reading that would defeat the intended concession, so the petitioner was entitled to exemption and refund relief, and the impugned endorsement was quashed. Case-Laws VAT and Sales Tax Thu, 30 May 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157165