https://www.taxtmi.com/caselaws?id=203162 Courts cannot direct the executive or a delegated law-maker to alter the wording of an exemption notification, because framing or amending subordinate legislation lies within the legislative domain and must comply with separation of powers and Article 265. The High Court's direction to substitute the notification text was therefore beyond jurisdiction and was set aside. Exemption notifications must also be construed strictly on their plain terms; they cannot be expanded by judicial interpretation to replace one technical criterion with another. The exemption claim was remitted for fresh adjudication on the existing notification, with opportunity to adduce further evidence on factual entitlement. en-us Wed, 20 Apr 2011 00:00:00 +0530 Thu, 11 Aug 2016 11:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203162 Courts cannot direct the executive or a delegated law-maker to alter the wording of an exemption notification, because framing or amending subordinate legislation lies within the legislative domain and must comply with separation of powers and Article 265. The High Court's direction to substitute the notification text was therefore beyond jurisdiction and was set aside. Exemption notifications must also be construed strictly on their plain terms; they cannot be expanded by judicial interpretation to replace one technical criterion with another. The exemption claim was remitted for fresh adjudication on the existing notification, with opportunity to adduce further evidence on factual entitlement. Case-Laws VAT and Sales Tax Wed, 20 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203162