https://www.taxtmi.com/caselaws?id=157278 A tax-relief circular issued after the retrospective amendment to the export exemption provision was construed broadly to cover footwear supplied to the State Trading Corporation for export. Because purchase tax, not sales tax, was the levy attracted on the transaction, a narrow reading that excluded purchase tax would have defeated the intended relief. The circular was therefore held to extend to purchase tax as well, and the restrictive construction was rejected. As a result, the interest demand and consequential recovery proceedings based on that demand could not be sustained and were quashed. en-us Wed, 31 Jul 1991 00:00:00 +0530 Thu, 03 Oct 2013 16:14:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157278 A tax-relief circular issued after the retrospective amendment to the export exemption provision was construed broadly to cover footwear supplied to the State Trading Corporation for export. Because purchase tax, not sales tax, was the levy attracted on the transaction, a narrow reading that excluded purchase tax would have defeated the intended relief. The circular was therefore held to extend to purchase tax as well, and the restrictive construction was rejected. As a result, the interest demand and consequential recovery proceedings based on that demand could not be sustained and were quashed. Case-Laws VAT and Sales Tax Wed, 31 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157278