https://www.taxtmi.com/caselaws?id=202287 Exemption under Notification No. 21/2002 was available where the goods were required for road construction and the claimant satisfied Condition No. 40. A purchase order issued by a State road development corporation for road-related work was treated as a contract awarded for construction work, bringing the appellants within clause (a)(ii) as persons awarded such a contract by a corporation under State Government control. The State Government clarification supported the appellants' bona fides and their role in executing the work. The exemption was therefore not deniable, and consequential relief followed. en-us Tue, 05 Oct 2010 00:00:00 +0530 Sun, 13 Mar 2011 21:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202287 Exemption under Notification No. 21/2002 was available where the goods were required for road construction and the claimant satisfied Condition No. 40. A purchase order issued by a State road development corporation for road-related work was treated as a contract awarded for construction work, bringing the appellants within clause (a)(ii) as persons awarded such a contract by a corporation under State Government control. The State Government clarification supported the appellants' bona fides and their role in executing the work. The exemption was therefore not deniable, and consequential relief followed. Case-Laws Customs Tue, 05 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202287